{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3221.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3221.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3221.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3221.html"}],"law_id":79170,"edition_id":1,"section_id":79170,"structure_id":12998,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","history":"Code 1950, \u00a7 58-760.3; 1979, c. 195; 1980, c. 417; 1984, c. 675; 1986, c. 271; 1989, c. 89; 1994, cc. 424, 435, 608; 1995, c. 673; 2001, c. 489; 2002, cc. 8, 137; 2017, c. 24.","full_text":"A\n\nThe governing body of any county, city or town may, by ordinance, provide for the partial exemption from taxation of real estate on which any structure or other improvement no less than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth or as a technology zone by any county, city or town pursuant to § 58.1-3850, has undergone substantial rehabilitation, renovation or replacement for commercial or industrial use, subject to such conditions as the ordinance may prescribe. The ordinance may, in addition to any other restrictions hereinafter provided, restrict such exemptions to real property located within described zones or districts whose boundaries shall be determined by the governing body. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this provision and may require the structure to be older than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth, or as a technology zone by any county, city or town pursuant to § 58.1-3850 or place such other restrictions and conditions on such property as may be prescribed by ordinance. Such ordinance may also provide for the partial exemption from taxation of real estate that has been substantially rehabilitated by complete replacement for commercial and industrial use.B\n\nThe partial exemption provided by the local governing body may not exceed an amount equal to the increase in assessed value resulting from the rehabilitation, renovation or replacement of the commercial or industrial structure as determined by the commissioner of revenue or other local assessing officer or an amount up to 50 percent of the cost of rehabilitation, renovation or replacement as determined by ordinance. The exemption may commence upon completion of the rehabilitation, renovation or replacement, or on January 1 of the year following completion of the rehabilitation, renovation or replacement and shall run with the real estate for a period of no longer than 15 years. The governing body of a county, city or town may place a shorter time limitation on the length of such exemption, or reduce the amount of the exemption in annual steps over the entire period or a portion thereof, in such manner as the ordinance may prescribe.C\n\nNothing in this section shall be construed as to permit the commissioner of the revenue to list upon the land book any reduced value due to the exemption provided in subsection B.D\n\nThe governing body of any county, city or town may assess a fee not to exceed $125 for residential properties, or $250 for commercial, industrial, and\/or apartment properties of six units or more, for processing an application requesting the exemption provided by this section. No property shall be eligible for such exemption unless the appropriate building permits have been acquired and the commissioner of the revenue or assessing officer has verified that the rehabilitation, renovation or replacement indicated on the application has been completed.E\n\nWhere rehabilitation is achieved through demolition and replacement of an existing structure, the exemption provided in subsection A shall not apply when any structure demolished is a registered Virginia landmark or is determined by the Department of Historic Resources to contribute to the significance of a registered historic landmark.","order_by":null,"text":{"0":{"id":283524,"text":"The governing body of any county, city or town may, by ordinance, provide for the partial exemption from taxation of real estate on which any structure or other improvement no less than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth or as a technology zone by any county, city or town pursuant to § 58.1-3850, has undergone substantial rehabilitation, renovation or replacement for commercial or industrial use, subject to such conditions as the ordinance may prescribe. The ordinance may, in addition to any other restrictions hereinafter provided, restrict such exemptions to real property located within described zones or districts whose boundaries shall be determined by the governing body. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this provision and may require the structure to be older than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth, or as a technology zone by any county, city or town pursuant to § 58.1-3850 or place such other restrictions and conditions on such property as may be prescribed by ordinance. Such ordinance may also provide for the partial exemption from taxation of real estate that has been substantially rehabilitated by complete replacement for commercial and industrial use.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":283525,"text":"The partial exemption provided by the local governing body may not exceed an amount equal to the increase in assessed value resulting from the rehabilitation, renovation or replacement of the commercial or industrial structure as determined by the commissioner of revenue or other local assessing officer or an amount up to 50 percent of the cost of rehabilitation, renovation or replacement as determined by ordinance. The exemption may commence upon completion of the rehabilitation, renovation or replacement, or on January 1 of the year following completion of the rehabilitation, renovation or replacement and shall run with the real estate for a period of no longer than 15 years. The governing body of a county, city or town may place a shorter time limitation on the length of such exemption, or reduce the amount of the exemption in annual steps over the entire period or a portion thereof, in such manner as the ordinance may prescribe.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":283526,"text":"Nothing in this section shall be construed as to permit the commissioner of the revenue to list upon the land book any reduced value due to the exemption provided in subsection B.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":283527,"text":"The governing body of any county, city or town may assess a fee not to exceed $125 for residential properties, or $250 for commercial, industrial, and\/or apartment properties of six units or more, for processing an application requesting the exemption provided by this section. No property shall be eligible for such exemption unless the appropriate building permits have been acquired and the commissioner of the revenue or assessing officer has verified that the rehabilitation, renovation or replacement indicated on the application has been completed.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":283528,"text":"Where rehabilitation is achieved through demolition and replacement of an existing structure, the exemption provided in subsection A shall not apply when any structure demolished is a registered Virginia landmark or is determined by the Department of Historic Resources to contribute to the significance of a registered historic landmark.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":12998,"edition_id":1,"name":"Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":257217,"object_type":"structure","relational_id":12998,"identifier":"3","token":"58.1\/III\/32\/3","url":"\/58.1\/III\/32\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58283,"structure_id":12998,"section_number":"58.1-3220","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220\/","token":"58.1\/III\/32\/3\/58.1-3220","metadata":false},{"id":62288,"structure_id":12998,"section_number":"58.1-3220.01","catch_line":"Local real property tax credits on certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220.01\/","token":"58.1\/III\/32\/3\/58.1-3220.01","metadata":false},{"id":54074,"structure_id":12998,"section_number":"58.1-3220.1","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures","url":"\/58.1-3220.1\/","token":"58.1\/III\/32\/3\/58.1-3220.1","metadata":false},{"id":79170,"structure_id":12998,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","url":"\/58.1-3221\/","token":"58.1\/III\/32\/3\/58.1-3221","metadata":false},{"id":80049,"structure_id":12998,"section_number":"58.1-3221.1","catch_line":"Classification of land and improvements for tax purposes","url":"\/58.1-3221.1\/","token":"58.1\/III\/32\/3\/58.1-3221.1","metadata":false},{"id":85536,"structure_id":12998,"section_number":"58.1-3221.2","catch_line":"Classification of certain energy-efficient buildings for tax purposes","url":"\/58.1-3221.2\/","token":"58.1\/III\/32\/3\/58.1-3221.2","metadata":false},{"id":63213,"structure_id":12998,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","metadata":false},{"id":75013,"structure_id":12998,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","metadata":false},{"id":81827,"structure_id":12998,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","metadata":false},{"id":54565,"structure_id":12998,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","metadata":false},{"id":69928,"structure_id":12998,"section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","metadata":false},{"id":85491,"structure_id":12998,"section_number":"58.1-3223","catch_line":"Taxation of life tenant's interest when remainder held by United States","url":"\/58.1-3223\/","token":"58.1\/III\/32\/3\/58.1-3223","metadata":false},{"id":72281,"structure_id":12998,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},{"id":77116,"structure_id":12998,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","metadata":false},{"id":65512,"structure_id":12998,"section_number":"58.1-3226","catch_line":"Procedure for such apportionment","url":"\/58.1-3226\/","token":"58.1\/III\/32\/3\/58.1-3226","metadata":false},{"id":68708,"structure_id":12998,"section_number":"58.1-3226.1","catch_line":"Release of lien on portion of real estate upon payment of taxes","url":"\/58.1-3226.1\/","token":"58.1\/III\/32\/3\/58.1-3226.1","metadata":false},{"id":76339,"structure_id":12998,"section_number":"58.1-3227","catch_line":"Proration of delinquent taxes after purchase of part of tract","url":"\/58.1-3227\/","token":"58.1\/III\/32\/3\/58.1-3227","metadata":false},{"id":67430,"structure_id":12998,"section_number":"58.1-3228","catch_line":"Release of delinquent tax lien to facilitate a conveyance of real property","url":"\/58.1-3228\/","token":"58.1\/III\/32\/3\/58.1-3228","metadata":false},{"id":83856,"structure_id":12998,"section_number":"58.1-3228.1","catch_line":"Partial exemption from real property taxes for flood mitigation efforts","url":"\/58.1-3228.1\/","token":"58.1\/III\/32\/3\/58.1-3228.1","metadata":false},{"id":54164,"structure_id":12998,"section_number":"58.1-3228.2","catch_line":"Repealed","url":"\/58.1-3228.2\/","token":"58.1\/III\/32\/3\/58.1-3228.2","metadata":false}],"previous_section":{"id":54074,"structure_id":12998,"section_number":"58.1-3220.1","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures","url":"\/58.1-3220.1\/","token":"58.1\/III\/32\/3\/58.1-3220.1","metadata":false},"next_section":{"id":80049,"structure_id":12998,"section_number":"58.1-3221.1","catch_line":"Classification of land and improvements for tax purposes","url":"\/58.1-3221.1\/","token":"58.1\/III\/32\/3\/58.1-3221.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3221\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1979, chapter 195; in 1980, chapter 417; in 1984, chapter 675; in 1986, chapter 271; in 1989, chapter 89; in 1994, chapters 424<\/a>, 435<\/a>, and 608<\/a>; in 1995, chapter 673<\/a>; in 2001, chapter 489<\/a>; in 2002, chapters 8<\/a> and 137<\/a>; in 2017, chapter 24<\/a>.<\/p>","references":[{"id":68402,"section_number":"36-168","catch_line":"Local incentives","order_by":null,"url":"\/36-168\/"},{"id":78862,"section_number":"59.1-542.1","catch_line":"Local incentives; motor sports facilities","order_by":null,"url":"\/59.1-542.1\/"},{"id":71306,"section_number":"59.1-543","catch_line":"Local incentives","order_by":null,"url":"\/59.1-543\/"}],"refers_to":[{"id":75987,"section_number":"58.1-3850","catch_line":"Creation of local technology zones","order_by":null,"url":"\/58.1-3850\/"}],"permalink":{"id":257231,"object_type":"law","relational_id":79170,"identifier":"58.1-3221","token":"58.1\/III\/32\/3\/58.1-3221","url":"\/58.1-3221\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3221\/","token":"58.1\/III\/32\/3\/58.1-3221","dublin_core":{"Title":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3221","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of any county, city or town may, by ordinance<\/span>, provide for the partial exemption from taxation of real estate on which any structure or other improvement no less than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth or as a technology zone by any county, city or town pursuant to § 58.1-3850<\/a>, has undergone substantial rehabilitation, renovation or replacement for commercial or industrial use, subject to such conditions as the ordinance<\/span> may prescribe. The ordinance<\/span> may, in addition to any other restrictions hereinafter provided, restrict such exemptions to real property located within described zones or districts whose boundaries shall be determined by the governing body. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this provision and may require the structure to be older than 20 years of age, or 15 years of age if the structure is located in an area designated as an enterprise zone by the Commonwealth, or as a technology zone by any county, city or town pursuant to § 58.1-3850<\/a> or place such other restrictions and conditions on such property as may be prescribed by ordinance<\/span>. Such ordinance<\/span> may also provide for the partial exemption from taxation of real estate that has been substantially rehabilitated by complete replacement for commercial and industrial use. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The partial exemption provided by the local governing body may not exceed an amount equal to the increase in assessed value resulting from the rehabilitation, renovation or replacement of the commercial or industrial structure as determined by the commissioner of revenue or other local assessing officer or an amount up to 50 percent of the cost of rehabilitation, renovation or replacement as determined by ordinance<\/span>. The exemption may commence upon completion of the rehabilitation, renovation or replacement, or on January 1 of the year following completion of the rehabilitation, renovation or replacement and shall run with the real estate for a period of no longer than 15 years. The governing body of a county, city or town may place a shorter time limitation on the length of such exemption, or reduce the amount of the exemption in annual steps over the entire period or a portion thereof, in such manner as the ordinance<\/span> may prescribe. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this section shall be construed as to permit the commissioner of the revenue to list upon the land book any reduced value due to the exemption provided in subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The governing body of any county, city or town may assess a fee not to exceed $125 for residential properties, or $250 for commercial, industrial, and\/or apartment properties of six units or more, for processing an application requesting the exemption provided by this section. No property shall be eligible for such exemption unless the appropriate building permits have been acquired and the commissioner of the revenue or assessing officer has verified that the rehabilitation, renovation or replacement indicated on the application has been completed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Where rehabilitation is achieved through demolition and replacement of an existing structure, the exemption provided in subsection A shall not apply when any structure demolished is a registered Virginia landmark or is determined by the Department<\/span> of Historic Resources to contribute to the significance of a registered historic landmark. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPARTIAL EXEMPTION FOR CERTAIN REHABILITATED, RENOVATED OR REPLACEMENT COMMERCIAL\nOR INDUSTRIAL STRUCTURES (\u00a7 58.1-3221)\n\nA. The governing body of any county, city or town may, by ordinance, provide for\nthe partial exemption from taxation of real estate on which any structure or\nother improvement no less than 20 years of age, or 15 years of age if the\nstructure is located in an area designated as an enterprise zone by the\nCommonwealth or as a technology zone by any county, city or town pursuant to\n§ 58.1-3850, has undergone substantial rehabilitation, renovation or\nreplacement for commercial or industrial use, subject to such conditions as the\nordinance may prescribe. The ordinance may, in addition to any other\nrestrictions hereinafter provided, restrict such exemptions to real property\nlocated within described zones or districts whose boundaries shall be determined\nby the governing body. The governing body of a county, city or town may\nestablish criteria for determining whether real estate qualifies for the partial\nexemption authorized by this provision and may require the structure to be older\nthan 20 years of age, or 15 years of age if the structure is located in an area\ndesignated as an enterprise zone by the Commonwealth, or as a technology zone by\nany county, city or town pursuant to § 58.1-3850 or place such other\nrestrictions and conditions on such property as may be prescribed by ordinance.\nSuch ordinance may also provide for the partial exemption from taxation of real\nestate that has been substantially rehabilitated by complete replacement for\ncommercial and industrial use.\n\nB. The partial exemption provided by the local governing body may not exceed an\namount equal to the increase in assessed value resulting from the\nrehabilitation, renovation or replacement of the commercial or industrial\nstructure as determined by the commissioner of revenue or other local assessing\nofficer or an amount up to 50 percent of the cost of rehabilitation, renovation\nor replacement as determined by ordinance. The exemption may commence upon\ncompletion of the rehabilitation, renovation or replacement, or on January 1 of\nthe year following completion of the rehabilitation, renovation or replacement\nand shall run with the real estate for a period of no longer than 15 years. The\ngoverning body of a county, city or town may place a shorter time limitation on\nthe length of such exemption, or reduce the amount of the exemption in annual\nsteps over the entire period or a portion thereof, in such manner as the\nordinance may prescribe.\n\nC. Nothing in this section shall be construed as to permit the commissioner of\nthe revenue to list upon the land book any reduced value due to the exemption\nprovided in subsection B.\n\nD. The governing body of any county, city or town may assess a fee not to exceed\n$125 for residential properties, or $250 for commercial, industrial, and\/or\napartment properties of six units or more, for processing an application\nrequesting the exemption provided by this section. No property shall be eligible\nfor such exemption unless the appropriate building permits have been acquired\nand the commissioner of the revenue or assessing officer has verified that the\nrehabilitation, renovation or replacement indicated on the application has been\ncompleted.\n\nE. Where rehabilitation is achieved through demolition and replacement of an\nexisting structure, the exemption provided in subsection A shall not apply when\nany structure demolished is a registered Virginia landmark or is determined by\nthe Department of Historic Resources to contribute to the significance of a\nregistered historic landmark.\n\nHISTORY: Code 1950, \u00a7 58-760.3; 1979, c. 195; 1980, c. 417; 1984, c. 675; 1986,\nc. 271; 1989, c. 89; 1994, cc. 424, 435, 608; 1995, c. 673; 2001, c. 489; 2002,\ncc. 8, 137; 2017, c. 24.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}