{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3222.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3222.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3222.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3222.html"}],"law_id":69928,"edition_id":1,"section_id":69928,"structure_id":12998,"section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","history":"Code 1950, \u00a7 58-811.2; 1958, c. 559; 1984, cc. 372, 675; 2000, c. 399.","full_text":"The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner. In any county or city wherein assessments are made as provided in \u00a7 58.1-3292 or \u00a7 58.1-3292.1, the governing body shall so provide. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than $500. Also, no such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty days or more during the calendar year. The tax on such razed, destroyed or damaged building is computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. Application for such abatement shall be made by or on behalf of the owner of the building within six months of the date on which the building was razed, destroyed or damaged.","order_by":null,"text":{"0":{"id":252678,"text":"The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner. In any county or city wherein assessments are made as provided in \u00a7 58.1-3292 or \u00a7 58.1-3292.1, the governing body shall so provide. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than $500. Also, no such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty days or more during the calendar year. The tax on such razed, destroyed or damaged building is computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. Application for such abatement shall be made by or on behalf of the owner of the building within six months of the date on which the building was razed, destroyed or damaged.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3222\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1958, chapter 559; in 1984, chapters 372 and 675; in 2000, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0399\">399<\/a>.<\/p>","references":false,"refers_to":[{"id":54109,"section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","order_by":null,"url":"\/58.1-3292\/"},{"id":80769,"section_number":"58.1-3292.1","catch_line":"Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment","order_by":null,"url":"\/58.1-3292.1\/"}],"permalink":{"id":257259,"object_type":"law","relational_id":69928,"identifier":"58.1-3222","token":"58.1\/III\/32\/3\/58.1-3222","url":"\/58.1-3222\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","dublin_core":{"Title":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3222","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner. In any county or city wherein assessments are made as provided in \u00a7&nbsp;<a class=\"law\" title=\"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment\" href=\"\/58.1-3292\/\">58.1-3292<\/a> or \u00a7&nbsp;<a class=\"law\" title=\"Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment\" href=\"\/58.1-3292.1\/\">58.1-3292.1<\/a>, the governing body shall so provide. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than $500. Also, no such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty days or more during the calendar year. The tax on such razed, destroyed or damaged building is computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. Application for such abatement shall be made by or on behalf of the owner of the building within six months of the date on which the building was razed, destroyed or damaged.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nABATEMENT OF LEVIES ON BUILDINGS RAZED, DESTROYED OR DAMAGED BY FORTUITOUS\nHAPPENINGS (\u00a7 58.1-3222)\n\nThe governing body of any county or city may provide for the abatement of levies\non buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous\nhappening beyond the control of the owner. In any county or city wherein\nassessments are made as provided in \u00a7 58.1-3292 or \u00a7 58.1-3292.1, the\ngoverning body shall so provide. No such abatement, however, shall be allowed if\nthe destruction or damage to such building shall decrease the value thereof by\nless than $500. Also, no such abatement shall be allowed unless the destruction\nor damage renders the building unfit for use and occupancy for thirty days or\nmore during the calendar year. The tax on such razed, destroyed or damaged\nbuilding is computed according to the ratio which the portion of the year the\nbuilding was fit for use, occupancy and enjoyment bears to the entire year.\nApplication for such abatement shall be made by or on behalf of the owner of the\nbuilding within six months of the date on which the building was razed,\ndestroyed or damaged.\n\nHISTORY: Code 1950, \u00a7 58-811.2; 1958, c. 559; 1984, cc. 372, 675; 2000, c. 399.","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}}