{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3241.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3241.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3241.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3241.html"}],"law_id":76764,"edition_id":1,"section_id":76764,"structure_id":13462,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","history":"Code 1950, \u00a7 58-769.13; 1971, Ex. Sess., c. 172; 1978, c. 385; 1984, c. 675; 1988, c. 695; 2006, c. 221.","full_text":"A\n\nSeparation or split-off of lots, pieces or parcels of land from the real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article, either by conveyance or other action of the owner of such real estate, shall subject the real estate so separated to liability for the roll-back taxes applicable thereto, but shall not impair the right of each subdivided parcel of such real estate to qualify for such valuation, assessment and taxation in any and all future years, provided it meets the minimum acreage requirements and such other conditions of this article as may be applicable. Such separation or split-off of lots shall not impair the right of the remaining real estate to continuance of such valuation, assessment and taxation without liability for roll-back taxes, provided it meets the minimum acreage requirements and other applicable conditions of this article.B\n\n1. No subdivision, separation, or split-off of property which results in parcels that meet the minimum acreage requirements of this article, and that are used for one or more of the purposes set forth in \u00a7 58.1-3230, shall be subject to the provisions of subsection A.2\n\nThe application of roll-back taxes pursuant to subsection A shall, at the option of the locality, also not apply to a subdivision, separation, or split-off of property made pursuant to a subdivision ordinance adopted under § 15.2-2244 that results in parcels that do not meet the minimum acreage requirements of this article, provided that title to the parcels subdivided, separated, or split-off is held in the name of an immediate family member for at least the first 60 months immediately following the subdivision, separation, or split-off.\n\t\t\t\tFor purposes of this subdivision, an “immediate family member” means any person defined as such in the locality’s subdivision ordinance adopted pursuant to § 15.2-2244.C\n\nWhere contiguous real estate in agricultural, horticultural, forest or open-space use in one ownership is located in more than one taxing locality, compliance with the minimum acreage shall be determined on the basis of the total area of such real estate and not the area which is located in the particular taxing locality.","order_by":null,"text":{"0":{"id":275673,"text":"Separation or split-off of lots, pieces or parcels of land from the real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article, either by conveyance or other action of the owner of such real estate, shall subject the real estate so separated to liability for the roll-back taxes applicable thereto, but shall not impair the right of each subdivided parcel of such real estate to qualify for such valuation, assessment and taxation in any and all future years, provided it meets the minimum acreage requirements and such other conditions of this article as may be applicable. Such separation or split-off of lots shall not impair the right of the remaining real estate to continuance of such valuation, assessment and taxation without liability for roll-back taxes, provided it meets the minimum acreage requirements and other applicable conditions of this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275674,"text":"1. No subdivision, separation, or split-off of property which results in parcels that meet the minimum acreage requirements of this article, and that are used for one or more of the purposes set forth in \u00a7 58.1-3230, shall be subject to the provisions of subsection A.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B2"},"2":{"id":275675,"text":"The application of roll-back taxes pursuant to subsection A shall, at the option of the locality, also not apply to a subdivision, separation, or split-off of property made pursuant to a subdivision ordinance adopted under § 15.2-2244 that results in parcels that do not meet the minimum acreage requirements of this article, provided that title to the parcels subdivided, separated, or split-off is held in the name of an immediate family member for at least the first 60 months immediately following the subdivision, separation, or split-off.\n\t\t\t\tFor purposes of this subdivision, an “immediate family member” means any person defined as such in the locality’s subdivision ordinance adopted pursuant to § 15.2-2244.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"C"},"3":{"id":275676,"text":"Where contiguous real estate in agricultural, horticultural, forest or open-space use in one ownership is located in more than one taxing locality, compliance with the minimum acreage shall be determined on the basis of the total area of such real estate and not the area which is located in the particular taxing locality.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2"}},"ancestry":[{"id":13462,"edition_id":1,"name":"Special Assessment for Land Preservation","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:56","date_modified":"2026-06-26 03:44:56","permalink":{"id":257299,"object_type":"structure","relational_id":13462,"identifier":"4","token":"58.1\/III\/32\/4","url":"\/58.1\/III\/32\/4\/","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":56646,"structure_id":13462,"section_number":"58.1-3229","catch_line":"Repealed","url":"\/58.1-3229\/","token":"58.1\/III\/32\/4\/58.1-3229","metadata":false},{"id":54425,"structure_id":13462,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","url":"\/58.1-3230\/","token":"58.1\/III\/32\/4\/58.1-3230","metadata":false},{"id":62066,"structure_id":13462,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","url":"\/58.1-3231\/","token":"58.1\/III\/32\/4\/58.1-3231","metadata":false},{"id":76582,"structure_id":13462,"section_number":"58.1-3232","catch_line":"Authority of city to provide for assessment and taxation of real estate in newly annexed area","url":"\/58.1-3232\/","token":"58.1\/III\/32\/4\/58.1-3232","metadata":false},{"id":69314,"structure_id":13462,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","url":"\/58.1-3233\/","token":"58.1\/III\/32\/4\/58.1-3233","metadata":false},{"id":86096,"structure_id":13462,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","url":"\/58.1-3234\/","token":"58.1\/III\/32\/4\/58.1-3234","metadata":false},{"id":83197,"structure_id":13462,"section_number":"58.1-3235","catch_line":"Removal of parcels from program if taxes delinquent","url":"\/58.1-3235\/","token":"58.1\/III\/32\/4\/58.1-3235","metadata":false},{"id":72139,"structure_id":13462,"section_number":"58.1-3236","catch_line":"Valuation of real estate under ordinance","url":"\/58.1-3236\/","token":"58.1\/III\/32\/4\/58.1-3236","metadata":false},{"id":67102,"structure_id":13462,"section_number":"58.1-3237","catch_line":"Change in use or zoning of real estate assessed under ordinance; roll-back taxes","url":"\/58.1-3237\/","token":"58.1\/III\/32\/4\/58.1-3237","metadata":false},{"id":56877,"structure_id":13462,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","url":"\/58.1-3237.1\/","token":"58.1\/III\/32\/4\/58.1-3237.1","metadata":false},{"id":68063,"structure_id":13462,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","url":"\/58.1-3238\/","token":"58.1\/III\/32\/4\/58.1-3238","metadata":false},{"id":72739,"structure_id":13462,"section_number":"58.1-3239","catch_line":"State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council","url":"\/58.1-3239\/","token":"58.1\/III\/32\/4\/58.1-3239","metadata":false},{"id":77262,"structure_id":13462,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","metadata":false},{"id":76764,"structure_id":13462,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","url":"\/58.1-3241\/","token":"58.1\/III\/32\/4\/58.1-3241","metadata":false},{"id":81433,"structure_id":13462,"section_number":"58.1-3242","catch_line":"Taking of real estate assessed under ordinance by right of eminent domain","url":"\/58.1-3242\/","token":"58.1\/III\/32\/4\/58.1-3242","metadata":false},{"id":61918,"structure_id":13462,"section_number":"58.1-3242.1","catch_line":"Forest Sustainability Fund","url":"\/58.1-3242.1\/","token":"58.1\/III\/32\/4\/58.1-3242.1","metadata":false},{"id":81016,"structure_id":13462,"section_number":"58.1-3243","catch_line":"Application of other provisions of Title 58.1","url":"\/58.1-3243\/","token":"58.1\/III\/32\/4\/58.1-3243","metadata":false},{"id":69456,"structure_id":13462,"section_number":"58.1-3244","catch_line":"Article not in conflict with requirements for preparation and use of true values","url":"\/58.1-3244\/","token":"58.1\/III\/32\/4\/58.1-3244","metadata":false}],"previous_section":{"id":77262,"structure_id":13462,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","metadata":false},"next_section":{"id":81433,"structure_id":13462,"section_number":"58.1-3242","catch_line":"Taking of real estate assessed under ordinance by right of eminent domain","url":"\/58.1-3242\/","token":"58.1\/III\/32\/4\/58.1-3242","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3241\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1978, chapter 385; in 1984, chapter 675; in 1988, chapter 695; in 2006, chapter 221<\/a>.<\/p>","references":false,"refers_to":[{"id":79464,"section_number":"15.2-2244","catch_line":"Provisions for subdivision of a lot for conveyance to a family member","order_by":null,"url":"\/15.2-2244\/"},{"id":54425,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","order_by":null,"url":"\/58.1-3230\/"}],"permalink":{"id":257353,"object_type":"law","relational_id":76764,"identifier":"58.1-3241","token":"58.1\/III\/32\/4\/58.1-3241","url":"\/58.1-3241\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3241\/","token":"58.1\/III\/32\/4\/58.1-3241","dublin_core":{"Title":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3241","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Separation or split-off of lots, pieces or parcels of land from the real estate which is being valued, assessed and taxed under an ordinance<\/span> adopted pursuant to this article, either by conveyance or other action of the owner of such real estate, shall subject the real estate so separated to liability for the roll-back taxes applicable thereto, but shall not impair the right of each subdivided parcel of such real estate to qualify for such valuation, assessment and taxation in any and all future years, provided it meets the minimum acreage requirements and such other conditions of this article as may be applicable. Such separation or split-off of lots shall not impair the right of the remaining real estate to continuance<\/span> of such valuation, assessment and taxation without liability for roll-back taxes, provided it meets the minimum acreage requirements and other applicable conditions of this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 1. No subdivision, separation, or split-off of property which results in parcels that meet the minimum acreage requirements of this article, and that are used for one or more of the purposes set forth in \u00a7 58.1-3230<\/a>, shall be subject to the provisions of subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The application of roll-back taxes pursuant to subsection A shall, at the option of the locality, also not apply to a subdivision, separation, or split-off of property made pursuant to a subdivision ordinance<\/span> adopted under § 15.2-2244<\/a> that results in parcels that do not meet the minimum acreage requirements of this article, provided that title to the parcels subdivided, separated, or split-off is held in the name of an immediate family member<\/span> for at least the first 60 months immediately following the subdivision, separation, or split-off.\n\t\t\t\tFor purposes of this subdivision, an “immediate family member<\/span>” means any person defined as such in the locality’s subdivision ordinance<\/span> adopted pursuant to § 15.2-2244<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Where contiguous real estate in agricultural, horticultural, forest or open-space use in one ownership is located in more than one taxing locality, compliance with the minimum acreage shall be determined on the basis of the total area of such real estate and not the area which is located in the particular taxing locality. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATION OF PART OF REAL ESTATE ASSESSED UNDER ORDINANCE; CONTIGUOUS REAL\nESTATE LOCATED IN MORE THAN ONE TAXING LOCALITY (\u00a7 58.1-3241)\n\nA. Separation or split-off of lots, pieces or parcels of land from the real\nestate which is being valued, assessed and taxed under an ordinance adopted\npursuant to this article, either by conveyance or other action of the owner of\nsuch real estate, shall subject the real estate so separated to liability for\nthe roll-back taxes applicable thereto, but shall not impair the right of each\nsubdivided parcel of such real estate to qualify for such valuation, assessment\nand taxation in any and all future years, provided it meets the minimum acreage\nrequirements and such other conditions of this article as may be applicable.\nSuch separation or split-off of lots shall not impair the right of the remaining\nreal estate to continuance of such valuation, assessment and taxation without\nliability for roll-back taxes, provided it meets the minimum acreage\nrequirements and other applicable conditions of this article.\n\nB. 1. No subdivision, separation, or split-off of property which results in\nparcels that meet the minimum acreage requirements of this article, and that are\nused for one or more of the purposes set forth in \u00a7 58.1-3230, shall be subject\nto the provisions of subsection A.\n\n 2. The application of roll-back taxes pursuant to subsection A shall, at the\n option of the locality, also not apply to a subdivision, separation, or\n split-off of property made pursuant to a subdivision ordinance adopted under\n § 15.2-2244 that results in parcels that do not meet the minimum acreage\n requirements of this article, provided that title to the parcels subdivided,\n separated, or split-off is held in the name of an immediate family member for\n at least the first 60 months immediately following the subdivision,\n separation, or split-off.\n \t\t\t\tFor purposes of this subdivision, an “immediate family member”\n means any person defined as such in the locality’s subdivision ordinance\n adopted pursuant to § 15.2-2244.\n\nC. Where contiguous real estate in agricultural, horticultural, forest or\nopen-space use in one ownership is located in more than one taxing locality,\ncompliance with the minimum acreage shall be determined on the basis of the\ntotal area of such real estate and not the area which is located in the\nparticular taxing locality.\n\nHISTORY: Code 1950, \u00a7 58-769.13; 1971, Ex. Sess., c. 172; 1978, c. 385; 1984,\nc. 675; 1988, c. 695; 2006, c. 221.","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}}