{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3401.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3401.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3401.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3401.html"}],"law_id":85804,"edition_id":1,"section_id":85804,"structure_id":12929,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","history":"Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1982, c. 641; 1984, c. 675.","full_text":"A\n\nThe service charge authorized in § 58.1-3400 shall be based on the assessed value of the tax exempt real estate and the amount which the county, city or town expended, in the year preceding the year in which such charge is assessed, for the purpose of furnishing police and fire protection and for collection and disposal of refuse. The cost of public school education shall be included in such amount in determining the service charge imposed on faculty and staff housing of an educational institution. Any amount received from federal or state grants specifically designated for the above-mentioned purposes and assistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.) of Chapter 1 of Title 9.1 shall not be considered in determining the cost of providing such services for the real estate. The expenditures for services not provided for certain real estate shall not be considered in the calculation of the service charge for such real estate, nor shall such expenditures be considered when a service is currently funded by another service charge.B\n\nThe service charge rate shall be determined by dividing the expenditures determined pursuant to subsection A of this section, by the assessed fair market value, expressed in hundreds of dollars, of all real estate located within the county, city or town imposing the service charge, including nontaxable property. The resulting rate shall then be applied to the assessed value of the tax exempt property.\n\t\t\tReal estate owned by the United States government or any of its instrumentalities shall not be included in the assessed value of all property within the county, city or town.\n\t\t\tFor purposes of this section, artistic and historical significance shall not be taken into account in the valuation of exempt real estate.C\n\nIn no event shall the service charge exceed twenty percent of the real estate tax rate of the county, city or town imposing the service charge or fifty percent in the case of faculty and staff housing of an educational institution.","order_by":null,"text":{"0":{"id":307275,"text":"The service charge authorized in § 58.1-3400 shall be based on the assessed value of the tax exempt real estate and the amount which the county, city or town expended, in the year preceding the year in which such charge is assessed, for the purpose of furnishing police and fire protection and for collection and disposal of refuse. The cost of public school education shall be included in such amount in determining the service charge imposed on faculty and staff housing of an educational institution. Any amount received from federal or state grants specifically designated for the above-mentioned purposes and assistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.) of Chapter 1 of Title 9.1 shall not be considered in determining the cost of providing such services for the real estate. The expenditures for services not provided for certain real estate shall not be considered in the calculation of the service charge for such real estate, nor shall such expenditures be considered when a service is currently funded by another service charge.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":307276,"text":"The service charge rate shall be determined by dividing the expenditures determined pursuant to subsection A of this section, by the assessed fair market value, expressed in hundreds of dollars, of all real estate located within the county, city or town imposing the service charge, including nontaxable property. The resulting rate shall then be applied to the assessed value of the tax exempt property.\n\t\t\tReal estate owned by the United States government or any of its instrumentalities shall not be included in the assessed value of all property within the county, city or town.\n\t\t\tFor purposes of this section, artistic and historical significance shall not be taken into account in the valuation of exempt real estate.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":307277,"text":"In no event shall the service charge exceed twenty percent of the real estate tax rate of the county, city or town imposing the service charge or fifty percent in the case of faculty and staff housing of an educational institution.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12929,"edition_id":1,"name":"Payments in Lieu of Real Property Taxation","identifier":"34","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":257699,"object_type":"structure","relational_id":12929,"identifier":"34","token":"58.1\/III\/34","url":"\/58.1\/III\/34\/","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":54035,"structure_id":12929,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","url":"\/58.1-3400\/","token":"58.1\/III\/34\/58.1-3400","metadata":false},{"id":85804,"structure_id":12929,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","url":"\/58.1-3401\/","token":"58.1\/III\/34\/58.1-3401","metadata":false},{"id":57891,"structure_id":12929,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","url":"\/58.1-3402\/","token":"58.1\/III\/34\/58.1-3402","metadata":false},{"id":58387,"structure_id":12929,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","url":"\/58.1-3403\/","token":"58.1\/III\/34\/58.1-3403","metadata":false},{"id":87079,"structure_id":12929,"section_number":"58.1-3404","catch_line":"Notice to Governor; notice to institution of higher education","url":"\/58.1-3404\/","token":"58.1\/III\/34\/58.1-3404","metadata":false},{"id":72588,"structure_id":12929,"section_number":"58.1-3405","catch_line":"Service charge on real property exempted by international law or treaty, etc","url":"\/58.1-3405\/","token":"58.1\/III\/34\/58.1-3405","metadata":false},{"id":82540,"structure_id":12929,"section_number":"58.1-3406","catch_line":"Apportionment of payments received from Tennessee Valley Authority in lieu of taxes","url":"\/58.1-3406\/","token":"58.1\/III\/34\/58.1-3406","metadata":false},{"id":74585,"structure_id":12929,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","url":"\/58.1-3407\/","token":"58.1\/III\/34\/58.1-3407","metadata":false}],"previous_section":{"id":54035,"structure_id":12929,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","url":"\/58.1-3400\/","token":"58.1\/III\/34\/58.1-3400","metadata":false},"next_section":{"id":57891,"structure_id":12929,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","url":"\/58.1-3402\/","token":"58.1\/III\/34\/58.1-3402","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3401\/","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 1972, chapter 770; in 1973, chapter 444; in 1982, chapter 641; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":54035,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","order_by":null,"url":"\/58.1-3400\/"},{"id":57595,"section_number":"9.1-165","catch_line":"Definitions","order_by":null,"url":"\/9.1-165\/"}],"permalink":{"id":257705,"object_type":"law","relational_id":85804,"identifier":"58.1-3401","token":"58.1\/III\/34\/58.1-3401","url":"\/58.1-3401\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3401\/","token":"58.1\/III\/34\/58.1-3401","dublin_core":{"Title":"Valuation of property; calculation of service charge","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3401","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The service charge authorized in § 58.1-3400<\/a> shall be based on the assessed value of the tax exempt real estate and the amount which the county, city or town expended, in the year preceding the year in which such charge is assessed, for the purpose of furnishing police and fire protection and for collection and disposal of refuse. The cost of public school education shall be included in such amount in determining the service charge imposed on faculty and staff housing of an educational institution. Any amount received from federal or state grants specifically designated for the above-mentioned purposes and assistance provided to localities pursuant to Article 8 (§ 9.1-165<\/a> et seq.) of Chapter 1 of Title 9.1 shall not be considered in determining the cost of providing such services for the real estate. The expenditures for services not provided for certain real estate shall not be considered in the calculation of the service charge for such real estate, nor shall such expenditures be considered when a service is currently funded by another service charge. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The service charge rate shall be determined by dividing the expenditures determined pursuant to subsection A of this section, by the assessed fair market value, expressed in hundreds of dollars, of all real estate located within the county, city or town imposing the service charge, including nontaxable property. The resulting rate shall then be applied to the assessed value of the tax exempt property.\n\t\t\tReal estate owned by the United States government or any of its instrumentalities shall not be included in the assessed value of all property within the county, city or town.\n\t\t\tFor purposes of this section, artistic and historical significance shall not be taken into account in the valuation of exempt real estate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In no event shall the service charge exceed twenty percent of the real estate tax rate of the county, city or town imposing the service charge or fifty percent in the case of faculty and staff housing of an educational institution. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVALUATION OF PROPERTY; CALCULATION OF SERVICE CHARGE (\u00a7 58.1-3401)\n\nA. The service charge authorized in § 58.1-3400 shall be based on the\nassessed value of the tax exempt real estate and the amount which the county,\ncity or town expended, in the year preceding the year in which such charge is\nassessed, for the purpose of furnishing police and fire protection and for\ncollection and disposal of refuse. The cost of public school education shall be\nincluded in such amount in determining the service charge imposed on faculty and\nstaff housing of an educational institution. Any amount received from federal or\nstate grants specifically designated for the above-mentioned purposes and\nassistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.)\nof Chapter 1 of Title 9.1 shall not be considered in determining the cost of\nproviding such services for the real estate. The expenditures for services not\nprovided for certain real estate shall not be considered in the calculation of\nthe service charge for such real estate, nor shall such expenditures be\nconsidered when a service is currently funded by another service charge.\n\nB. The service charge rate shall be determined by dividing the expenditures\ndetermined pursuant to subsection A of this section, by the assessed fair market\nvalue, expressed in hundreds of dollars, of all real estate located within the\ncounty, city or town imposing the service charge, including nontaxable property.\nThe resulting rate shall then be applied to the assessed value of the tax exempt\nproperty.\n\t\t\tReal estate owned by the United States government or any of its\ninstrumentalities shall not be included in the assessed value of all property\nwithin the county, city or town.\n\t\t\tFor purposes of this section, artistic and historical significance shall not\nbe taken into account in the valuation of exempt real estate.\n\nC. In no event shall the service charge exceed twenty percent of the real estate\ntax rate of the county, city or town imposing the service charge or fifty\npercent in the case of faculty and staff housing of an educational institution.\n\nHISTORY: Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c.\n444; 1982, c. 641; 1984, c. 675.","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}}