{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3295.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3295.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3295.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3295.3.html"}],"law_id":63091,"edition_id":1,"section_id":63091,"structure_id":13051,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","history":"2022, cc. 671, 672.","full_text":"A\n\nAs used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.\n\t\t\t“Cost approach” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.\n\t\t\t“Data center” means the same as such term is defined in subdivision A 43 of § 58.1-3506.\n\t\t\t“Fixtures” means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment.B\n\nIf fixtures are installed at a data center and taxed under the provisions of this chapter, such fixtures shall be assessed using the cost approach.","order_by":null,"text":{"0":{"id":230081,"text":"As used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.\n\t\t\t“Cost approach” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.\n\t\t\t“Data center” means the same as such term is defined in subdivision A 43 of § 58.1-3506.\n\t\t\t“Fixtures” means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":230082,"text":"If fixtures are installed at a data center and taxed under the provisions of this chapter, such fixtures shall be assessed using the cost approach.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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; 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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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3295.3\/","history_text":"

This law was first created in 2022. The record of its establishment is cataloged in chapters 671<\/a> and 672<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":80254,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","order_by":null,"url":"\/58.1-3500\/"}],"refers_to":[{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":84228,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","order_by":null,"url":"\/58.1-3506\/"}],"permalink":{"id":257619,"object_type":"law","relational_id":63091,"identifier":"58.1-3295.3","token":"58.1\/III\/32\/7\/58.1-3295.3","url":"\/58.1-3295.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3295.3\/","token":"58.1\/III\/32\/7\/58.1-3295.3","dublin_core":{"Title":"Assessment of real property; data centers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3295.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Computer equipment and peripherals<\/span>” means computer equipment and peripherals<\/span> subject to classification under the provisions of subdivision A 17 of § 58.1-3503<\/a> or under the provisions of subdivision A 43 of § 58.1-3506<\/a>.\n\t\t\t“Cost approach<\/span>” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures<\/span> and deducting physical, functional, and economic depreciation sustained by such fixtures<\/span>.\n\t\t\t“Data center<\/span>” means the same as such term is defined in subdivision A 43 of § 58.1-3506<\/a>.\n\t\t\t“Fixtures<\/span>” means all fixtures<\/span> and equipment used in a data center<\/span> except computer equipment and peripherals<\/span>, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures<\/span>” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If fixtures<\/span> are installed at a data center<\/span> and taxed under the provisions of this chapter, such fixtures<\/span> shall be assessed using the cost approach<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT OF REAL PROPERTY; DATA CENTERS (\u00a7 58.1-3295.3)\n\nA. As used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and\nperipherals subject to classification under the provisions of subdivision A 17\nof § 58.1-3503 or under the provisions of subdivision A 43 of §\n58.1-3506.\n\t\t\t“Cost approach” means assessing value by determining the cost to\nconstruct a reproduction or suitable replacement of fixtures and deducting\nphysical, functional, and economic depreciation sustained by such fixtures.\n\t\t\t“Data center” means the same as such term is defined in\nsubdivision A 43 of § 58.1-3506.\n\t\t\t“Fixtures” means all fixtures and equipment used in a data center\nexcept computer equipment and peripherals, equipment used for external\nsurveillance and security, and fire and burglar alarm systems.\n“Fixtures” includes generators, radiators, exhaust fans, and fuel\nstorage tanks; electrical substations, power distribution equipment,\ncogeneration equipment, and batteries; chillers, computer room air conditioners,\nand cool towers; heating, ventilating, and air conditioning systems; water\nstorage tanks, water pumps, and piping; monitoring systems; and transmission and\ndistribution equipment.\n\nB. If fixtures are installed at a data center and taxed under the provisions of\nthis chapter, such fixtures shall be assessed using the cost approach.\n\nHISTORY: 2022, cc. 671, 672.","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}}