{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3294.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3294.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3294.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3294.html"}],"law_id":80388,"edition_id":1,"section_id":80388,"structure_id":13051,"section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","history":"Code 1950, \u00a7 58-769.3:2; 1982, c. 619; 1984, c. 675; 1990, c. 671; 2000, c. 515; 2011, c. 200.","full_text":"Any duly authorized real estate assessor, board of assessors, or department of real estate assessments may require that the owners of income-producing real estate in the county or city subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, furnish to such assessor, board or department on or before a time specified, which time may be extended for not less than ninety days, upon application of the owner of such property statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential in accordance with the provisions of \u00a7 58.1-3. The failure of the owner of income-producing property, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, to furnish a statement of income and expenses as required by this section shall bar such owner or his representative from introducing into evidence, or using in any other manner, any of the required but not furnished income and expense information in any judicial action brought under \u00a7 58.1-3984. Nothing in this section shall be construed to prohibit the use or consideration of any such statement of income and expense in a complaint before a board of equalization pursuant to \u00a7 58.1-3379, as long as it is submitted to the board no later than the appeal filing deadline of such board.","order_by":null,"text":{"0":{"id":287927,"text":"Any duly authorized real estate assessor, board of assessors, or department of real estate assessments may require that the owners of income-producing real estate in the county or city subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, furnish to such assessor, board or department on or before a time specified, which time may be extended for not less than ninety days, upon application of the owner of such property statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential in accordance with the provisions of \u00a7 58.1-3. The failure of the owner of income-producing property, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, to furnish a statement of income and expenses as required by this section shall bar such owner or his representative from introducing into evidence, or using in any other manner, any of the required but not furnished income and expense information in any judicial action brought under \u00a7 58.1-3984. Nothing in this section shall be construed to prohibit the use or consideration of any such statement of income and expense in a complaint before a board of equalization pursuant to \u00a7 58.1-3379, as long as it is submitted to the board no later than the appeal filing deadline of such board.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13051,"edition_id":1,"name":"Reassessment\/Assessment (Valuation) Procedure and Practice","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":257529,"object_type":"structure","relational_id":13051,"identifier":"7","token":"58.1\/III\/32\/7","url":"\/58.1\/III\/32\/7\/","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":58961,"structure_id":13051,"section_number":"58.1-3280","catch_line":"Assessment of values","url":"\/58.1-3280\/","token":"58.1\/III\/32\/7\/58.1-3280","metadata":false},{"id":81867,"structure_id":13051,"section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","url":"\/58.1-3281\/","token":"58.1\/III\/32\/7\/58.1-3281","metadata":false},{"id":87328,"structure_id":13051,"section_number":"58.1-3282","catch_line":"When land and improvements owned separately; how assessed","url":"\/58.1-3282\/","token":"58.1\/III\/32\/7\/58.1-3282","metadata":false},{"id":76299,"structure_id":13051,"section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283","metadata":false},{"id":87364,"structure_id":13051,"section_number":"58.1-3284","catch_line":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","url":"\/58.1-3284\/","token":"58.1\/III\/32\/7\/58.1-3284","metadata":false},{"id":62439,"structure_id":13051,"section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","url":"\/58.1-3284.1\/","token":"58.1\/III\/32\/7\/58.1-3284.1","metadata":false},{"id":86138,"structure_id":13051,"section_number":"58.1-3284.2","catch_line":"Reassessment of residential property containing defective drywall","url":"\/58.1-3284.2\/","token":"58.1\/III\/32\/7\/58.1-3284.2","metadata":false},{"id":70860,"structure_id":13051,"section_number":"58.1-3284.3","catch_line":"Wetlands to be specially and separately assessed","url":"\/58.1-3284.3\/","token":"58.1\/III\/32\/7\/58.1-3284.3","metadata":false},{"id":65894,"structure_id":13051,"section_number":"58.1-3285","catch_line":"Assessment and reassessment of lots when subdivided or rezoned","url":"\/58.1-3285\/","token":"58.1\/III\/32\/7\/58.1-3285","metadata":false},{"id":56861,"structure_id":13051,"section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","url":"\/58.1-3286\/","token":"58.1\/III\/32\/7\/58.1-3286","metadata":false},{"id":55946,"structure_id":13051,"section_number":"58.1-3287","catch_line":"Mineral lands and minerals to be included in general reassessment of real estate","url":"\/58.1-3287\/","token":"58.1\/III\/32\/7\/58.1-3287","metadata":false},{"id":81904,"structure_id":13051,"section_number":"58.1-3288","catch_line":"Assessment in name of \"unknown owner.\"","url":"\/58.1-3288\/","token":"58.1\/III\/32\/7\/58.1-3288","metadata":false},{"id":85884,"structure_id":13051,"section_number":"58.1-3289","catch_line":"Reserved","url":"\/58.1-3289\/","token":"58.1\/III\/32\/7\/58.1-3289","metadata":false},{"id":63787,"structure_id":13051,"section_number":"58.1-3290","catch_line":"How land divided among several owners to be assessed","url":"\/58.1-3290\/","token":"58.1\/III\/32\/7\/58.1-3290","metadata":false},{"id":55418,"structure_id":13051,"section_number":"58.1-3291","catch_line":"Valuation of repairs, additions and new buildings","url":"\/58.1-3291\/","token":"58.1\/III\/32\/7\/58.1-3291","metadata":false},{"id":54109,"structure_id":13051,"section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","url":"\/58.1-3292\/","token":"58.1\/III\/32\/7\/58.1-3292","metadata":false},{"id":80769,"structure_id":13051,"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","url":"\/58.1-3292.1\/","token":"58.1\/III\/32\/7\/58.1-3292.1","metadata":false},{"id":81177,"structure_id":13051,"section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293","metadata":false},{"id":80388,"structure_id":13051,"section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","url":"\/58.1-3294\/","token":"58.1\/III\/32\/7\/58.1-3294","metadata":false},{"id":72326,"structure_id":13051,"section_number":"58.1-3295","catch_line":"Assessment of real property; affordable rental housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295","metadata":false},{"id":82588,"structure_id":13051,"section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","url":"\/58.1-3295.1\/","token":"58.1\/III\/32\/7\/58.1-3295.1","metadata":false},{"id":60915,"structure_id":13051,"section_number":"58.1-3295.2","catch_line":"Assessment or exemption of certain real property conveyed or owned by a community land trust","url":"\/58.1-3295.2\/","token":"58.1\/III\/32\/7\/58.1-3295.2","metadata":false},{"id":63091,"structure_id":13051,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","url":"\/58.1-3295.3\/","token":"58.1\/III\/32\/7\/58.1-3295.3","metadata":false}],"previous_section":{"id":81177,"structure_id":13051,"section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293","metadata":false},"next_section":{"id":72326,"structure_id":13051,"section_number":"58.1-3295","catch_line":"Assessment of real property; affordable rental housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3294\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1982, chapter 619; in 1984, chapter 675; in 1990, chapter 671; in 2000, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0515\">515<\/a>; in 2011, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0200\">200<\/a>.<\/p>","references":[{"id":72326,"section_number":"58.1-3295","catch_line":"Assessment of real property; affordable rental housing","order_by":null,"url":"\/58.1-3295\/"}],"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"},{"id":63255,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","order_by":null,"url":"\/58.1-3379\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":257603,"object_type":"law","relational_id":80388,"identifier":"58.1-3294","token":"58.1\/III\/32\/7\/58.1-3294","url":"\/58.1-3294\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3294\/","token":"58.1\/III\/32\/7\/58.1-3294","dublin_core":{"Title":"Reports of income data by owners of income-producing realty; certification; confidentiality","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3294","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any duly authorized real estate assessor, board of assessors, or <span class=\"dictionary\">department<\/span> of real estate assessments may require that the owners of income-producing real estate in the county or city subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, furnish to such assessor, board or <span class=\"dictionary\">department<\/span> on or before a time specified, which time may be extended for not less than ninety days, upon application of the owner of such property statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential in accordance with the provisions of \u00a7&nbsp;<a class=\"law\" title=\"Secrecy of information; penalties\" href=\"\/58.1-3\/\">58.1-3<\/a>. The failure of the owner of income-producing property, except property producing income solely from the rental of no more than four dwelling units, and except property being used exclusively as an owner-occupied property, not as a hotel, motel, or office building over 12,000 square feet, and not engaged in a retail or wholesale business where merchandise for sale is displayed, to furnish a statement of income and expenses as required by this section shall bar such owner or his representative from introducing into <span class=\"dictionary\">evidence<\/span>, or using in any other manner, any of the required but not furnished income and expense information in any judicial action brought under \u00a7&nbsp;<a class=\"law\" title=\"Application to court to correct erroneous assessments of local levies generally\" href=\"\/58.1-3984\/\">58.1-3984<\/a>. Nothing in this section shall be construed to prohibit the use or consideration of any such statement of income and expense in a complaint before a board of equalization pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Hearing complaints and equalizing assessments\" href=\"\/58.1-3379\/\">58.1-3379<\/a>, as long as it is submitted to the board no later than the <span class=\"dictionary\">appeal<\/span> filing deadline of such board.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREPORTS OF INCOME DATA BY OWNERS OF INCOME-PRODUCING REALTY; CERTIFICATION;\nCONFIDENTIALITY (\u00a7 58.1-3294)\n\nAny duly authorized real estate assessor, board of assessors, or department of\nreal estate assessments may require that the owners of income-producing real\nestate in the county or city subject to local taxation, except property\nproducing income solely from the rental of no more than four dwelling units, and\nexcept property being used exclusively as an owner-occupied property, not as a\nhotel, motel, or office building over 12,000 square feet, and not engaged in a\nretail or wholesale business where merchandise for sale is displayed, furnish to\nsuch assessor, board or department on or before a time specified, which time may\nbe extended for not less than ninety days, upon application of the owner of such\nproperty statements of the income and expenses attributable over a specified\nperiod of time to each such parcel of real estate. Each such statement shall be\ncertified as to its accuracy by an owner of the real estate for which the\nstatement is furnished, or a duly authorized agent thereof. Any statement\nrequired by this section shall be kept confidential in accordance with the\nprovisions of \u00a7 58.1-3. The failure of the owner of income-producing property,\nexcept property producing income solely from the rental of no more than four\ndwelling units, and except property being used exclusively as an owner-occupied\nproperty, not as a hotel, motel, or office building over 12,000 square feet, and\nnot engaged in a retail or wholesale business where merchandise for sale is\ndisplayed, to furnish a statement of income and expenses as required by this\nsection shall bar such owner or his representative from introducing into\nevidence, or using in any other manner, any of the required but not furnished\nincome and expense information in any judicial action brought under \u00a7\n58.1-3984. Nothing in this section shall be construed to prohibit the use or\nconsideration of any such statement of income and expense in a complaint before\na board of equalization pursuant to \u00a7 58.1-3379, as long as it is submitted to\nthe board no later than the appeal filing deadline of such board.\n\nHISTORY: Code 1950, \u00a7 58-769.3:2; 1982, c. 619; 1984, c. 675; 1990, c. 671;\n2000, c. 515; 2011, c. 200.","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}}