{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3402.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3402.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3402.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3402.html"}],"law_id":57891,"edition_id":1,"section_id":57891,"structure_id":12929,"section_number":"58.1-3402","catch_line":"Exemptions from 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\nBuildings with land they actually occupy, together with additional adjacent land reasonably necessary for the convenient use of any such building, located within any county, city or town imposing the service charge pursuant to § 58.1-3400 shall be exempt from such service charge if the buildings are: (i) lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any church or religious body or for use as a religious convent, nunnery, monastery, cloister or abbey or (ii) used or operated exclusively for nonprofit private educational or charitable purposes, other than faculty or staff housing of any such educational institution.\n\t\t\tThe service charge shall also not be applicable to public roadways or property held for future construction of such roadways.B\n\nThe governing body of the county, city or town levying a service charge may exempt any class of organization set out in § 58.1-3600 et seq. from the service charge imposed pursuant to § 58.1-3400 or § 58.1-3403.","order_by":null,"text":{"0":{"id":212079,"text":"Buildings with land they actually occupy, together with additional adjacent land reasonably necessary for the convenient use of any such building, located within any county, city or town imposing the service charge pursuant to § 58.1-3400 shall be exempt from such service charge if the buildings are: (i) lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any church or religious body or for use as a religious convent, nunnery, monastery, cloister or abbey or (ii) used or operated exclusively for nonprofit private educational or charitable purposes, other than faculty or staff housing of any such educational institution.\n\t\t\tThe service charge shall also not be applicable to public roadways or property held for future construction of such roadways.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":212080,"text":"The governing body of the county, city or town levying a service charge may exempt any class of organization set out in § 58.1-3600 et seq. from the service charge imposed pursuant to § 58.1-3400 or § 58.1-3403.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3402\/","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":58387,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","order_by":null,"url":"\/58.1-3403\/"},{"id":58999,"section_number":"58.1-3600","catch_line":"Definitions","order_by":null,"url":"\/58.1-3600\/"}],"permalink":{"id":257709,"object_type":"law","relational_id":57891,"identifier":"58.1-3402","token":"58.1\/III\/34\/58.1-3402","url":"\/58.1-3402\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3402\/","token":"58.1\/III\/34\/58.1-3402","dublin_core":{"Title":"Exemptions from service charge","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3402","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Buildings with land they actually occupy, together with additional adjacent land reasonably necessary for the convenient use of any such building, located within any county, city or town imposing the service charge pursuant to § 58.1-3400<\/a> shall be exempt from such service charge if the buildings are: (i) lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any church or religious body or for use as a religious convent, nunnery, monastery, cloister or abbey or (ii) used or operated exclusively for nonprofit private educational or charitable purposes, other than faculty or staff housing of any such educational institution.\n\t\t\tThe service charge shall also not be applicable to public roadways or property held for future construction of such roadways. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of the county, city or town levying a service charge may exempt any class of organization set out in § 58.1-3600<\/a> et seq. from the service charge imposed pursuant to § 58.1-3400<\/a> or § 58.1-3403<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS FROM SERVICE CHARGE (\u00a7 58.1-3402)\n\nA. Buildings with land they actually occupy, together with additional adjacent\nland reasonably necessary for the convenient use of any such building, located\nwithin any county, city or town imposing the service charge pursuant to §\n58.1-3400 shall be exempt from such service charge if the buildings are: (i)\nlawfully owned and held by churches or religious bodies and wholly and\nexclusively used for religious worship or for the residence of the minister of\nany church or religious body or for use as a religious convent, nunnery,\nmonastery, cloister or abbey or (ii) used or operated exclusively for nonprofit\nprivate educational or charitable purposes, other than faculty or staff housing\nof any such educational institution.\n\t\t\tThe service charge shall also not be applicable to public roadways or\nproperty held for future construction of such roadways.\n\nB. The governing body of the county, city or town levying a service charge may\nexempt any class of organization set out in § 58.1-3600 et seq. from the\nservice charge imposed pursuant to § 58.1-3400 or § 58.1-3403.\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}}