{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3403.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3403.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3403.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3403.html"}],"law_id":58387,"edition_id":1,"section_id":58387,"structure_id":12929,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","history":"Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1982, c. 641; 1984, c. 675; 2000, c. 737.","full_text":"A\n\nNotwithstanding the provisions of § 58.1-3400, a service charge may be levied on real property owned by the Commonwealth if the value of all such property located within a county, city or town exceeds three percent of the value of all real property located within such county, city or town. For purposes of this section “real property owned by the Commonwealth” shall not include hospitals, educational institutions or public roadways or property held for the future construction of public highways.\n\t\t\tNotwithstanding § 58.1-3400 and the provisions of the foregoing paragraph, a service charge may be levied on faculty and staff housing of state educational institutions, and on property of the Virginia Port Authority, regardless of the portion of state-owned property located within the county, city or town.\n\t\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.B\n\nThe service charge shall be based on the assessed value of the state-owned 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.\n\t\t\tProvided, however, that any amount paid to any locality pursuant to subsection D shall be fully credited against the service charge payable by the Virginia Port Authority under this subsection and subsection A.C\n\nThe service charge rate for state-owned property shall be determined by dividing the expenditures determined pursuant to subsection B of this section by the assessed fair market value, expressed in hundred 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 owned by the Commonwealth.\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. For purposes of this section, artistic and historical significance shall not be taken into account in the valuation of exempt real estate.D\n\nNotwithstanding the provisions of subsections B and C and from such funds as may be appropriated, the service charge for property owned by the Virginia Port Authority and its instrumentalities shall be based on the assessed value of such tax-exempt real estate and the amount of cargo tonnage shipped through such property in the year preceding the year in which such charge is assessed.\n\t\t\tThe service charge rate for each county, city or town shall be determined by adding:1\n\nThe assessed value of the Virginia Port Authority real property in each county, city, or town divided by the total assessed value of real property owned by the Virginia Port Authority in all counties, cities, or towns; and2\n\nThe Virginia Port Authority cargo tonnage shipped through each county, city, or town divided by the total Virginia Port Authority cargo tonnage shipped through all counties, cities, and towns.\n\t\t\t\tSuch service charge rate for each county, city, or town shall then be applied to the product of the total Virginia Port Authority cargo tonnage multiplied by $0.25.E\n\nIn no event shall the service charge rate exceed the real estate tax rate of the county, city or town imposing the service charge.","order_by":null,"text":{"0":{"id":213821,"text":"Notwithstanding the provisions of § 58.1-3400, a service charge may be levied on real property owned by the Commonwealth if the value of all such property located within a county, city or town exceeds three percent of the value of all real property located within such county, city or town. For purposes of this section “real property owned by the Commonwealth” shall not include hospitals, educational institutions or public roadways or property held for the future construction of public highways.\n\t\t\tNotwithstanding § 58.1-3400 and the provisions of the foregoing paragraph, a service charge may be levied on faculty and staff housing of state educational institutions, and on property of the Virginia Port Authority, regardless of the portion of state-owned property located within the county, city or town.\n\t\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":213822,"text":"The service charge shall be based on the assessed value of the state-owned 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.\n\t\t\tProvided, however, that any amount paid to any locality pursuant to subsection D shall be fully credited against the service charge payable by the Virginia Port Authority under this subsection and subsection A.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":213823,"text":"The service charge rate for state-owned property shall be determined by dividing the expenditures determined pursuant to subsection B of this section by the assessed fair market value, expressed in hundred 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 owned by the Commonwealth.\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. For purposes of this section, artistic and historical significance shall not be taken into account in the valuation of exempt real estate.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":213824,"text":"Notwithstanding the provisions of subsections B and C and from such funds as may be appropriated, the service charge for property owned by the Virginia Port Authority and its instrumentalities shall be based on the assessed value of such tax-exempt real estate and the amount of cargo tonnage shipped through such property in the year preceding the year in which such charge is assessed.\n\t\t\tThe service charge rate for each county, city or town shall be determined by adding:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"4":{"id":213825,"text":"The assessed value of the Virginia Port Authority real property in each county, city, or town divided by the total assessed value of real property owned by the Virginia Port Authority in all counties, cities, or towns; and","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"5":{"id":213826,"text":"The Virginia Port Authority cargo tonnage shipped through each county, city, or town divided by the total Virginia Port Authority cargo tonnage shipped through all counties, cities, and towns.\n\t\t\t\tSuch service charge rate for each county, city, or town shall then be applied to the product of the total Virginia Port Authority cargo tonnage multiplied by $0.25.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"E"},"6":{"id":213827,"text":"In no event shall the service charge rate exceed the real estate tax rate of the county, city or town imposing the service charge.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3403\/","history_text":"

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 1972, chapter 770; in 1973, chapter 444; in 1982, chapter 641; in 1984, chapter 675; in 2000, chapter 737<\/a>.<\/p>","references":[{"id":57891,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","order_by":null,"url":"\/58.1-3402\/"},{"id":61528,"section_number":"62.1-145","catch_line":"Exercise of powers constitutes governmental functions; exemption from taxation","order_by":null,"url":"\/62.1-145\/"}],"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":257713,"object_type":"law","relational_id":58387,"identifier":"58.1-3403","token":"58.1\/III\/34\/58.1-3403","url":"\/58.1-3403\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3403\/","token":"58.1\/III\/34\/58.1-3403","dublin_core":{"Title":"Property owned by the Commonwealth","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3403","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of § 58.1-3400<\/a>, a service charge may be levied on real property owned by the Commonwealth if the value of all such property located within a county, city or town exceeds three percent of the value of all real property located within such county, city or town. For purposes of this section “real property owned by the Commonwealth” shall not include hospitals, educational institutions or public roadways or property held for the future construction of public highways.\n\t\t\tNotwithstanding § 58.1-3400<\/a> and the provisions of the foregoing paragraph, a service charge may be levied on faculty and staff housing of state educational institutions, and on property of the Virginia Port Authority, regardless of the portion of state-owned property located within the county, city or town.\n\t\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The service charge shall be based on the assessed value of the state-owned 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.\n\t\t\tProvided, however, that any amount paid to any locality pursuant to subsection D shall be fully credited against the service charge payable by the Virginia Port Authority under this subsection and subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The service charge rate for state-owned property shall be determined by dividing the expenditures determined pursuant to subsection B of this section by the assessed fair market value, expressed in hundred 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 owned by the Commonwealth.\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. For 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

D.<\/span> Notwithstanding the provisions of subsections B and C and from such funds as may be appropriated, the service charge for property owned by the Virginia Port Authority and its instrumentalities shall be based on the assessed value of such tax-exempt real estate and the amount of cargo tonnage shipped through such property in the year preceding the year in which such charge is assessed.\n\t\t\tThe service charge rate for each county, city or town shall be determined by adding: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The assessed value of the Virginia Port Authority real property in each county, city, or town divided by the total assessed value of real property owned by the Virginia Port Authority in all counties, cities, or towns; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Virginia Port Authority cargo tonnage shipped through each county, city, or town divided by the total Virginia Port Authority cargo tonnage shipped through all counties, cities, and towns.\n\t\t\t\tSuch service charge rate for each county, city, or town shall then be applied to the product of the total Virginia Port Authority cargo tonnage multiplied by $0.25. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In no event shall the service charge rate exceed the real estate tax rate of the county, city or town imposing the service charge. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPERTY OWNED BY THE COMMONWEALTH (\u00a7 58.1-3403)\n\nA. Notwithstanding the provisions of § 58.1-3400, a service charge may be\nlevied on real property owned by the Commonwealth if the value of all such\nproperty located within a county, city or town exceeds three percent of the\nvalue of all real property located within such county, city or town. For\npurposes of this section “real property owned by the Commonwealth”\nshall not include hospitals, educational institutions or public roadways or\nproperty held for the future construction of public highways.\n\t\t\tNotwithstanding § 58.1-3400 and the provisions of the foregoing\nparagraph, a service charge may be levied on faculty and staff housing of state\neducational institutions, and on property of the Virginia Port Authority,\nregardless of the portion of state-owned property located within the county,\ncity or town.\n\t\t\tThe service charge may be imposed only if the commissioner of revenue or\nother assessing officer for such locality, prior to imposing the service charge,\npublishes and lists all exempt real estate in the land books of such locality,\nin the same manner as is taxable real estate.\n\nB. The service charge shall be based on the assessed value of the state-owned\ntax exempt real estate and the amount which the county, city or town expended,\nin the year preceding the year in which such charge is assessed, for the purpose\nof furnishing police and fire protection and for collection and disposal of\nrefuse. The cost of public school education shall be included in such amount in\ndetermining the service charge imposed on faculty and staff housing of an\neducational institution. Any amount received from federal or state grants\nspecifically designated for the above-mentioned purposes and assistance provided\nto localities pursuant to Article 8 (§ 9.1-165 et seq.) of Chapter 1 of\nTitle 9.1 shall not be considered in determining the cost of providing such\nservices for the real estate. The expenditures for services not provided for\ncertain real estate shall not be considered in the calculation of the service\ncharge for such real estate, nor shall such expenditures be considered when a\nservice is currently funded by another service charge.\n\t\t\tProvided, however, that any amount paid to any locality pursuant to\nsubsection D shall be fully credited against the service charge payable by the\nVirginia Port Authority under this subsection and subsection A.\n\nC. The service charge rate for state-owned property shall be determined by\ndividing the expenditures determined pursuant to subsection B of this section by\nthe assessed fair market value, expressed in hundred dollars, of all real estate\nlocated within the county, city or town imposing the service charge, including\nnontaxable property. The resulting rate shall then be applied to the assessed\nvalue of the tax exempt property owned by the Commonwealth.\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. For purposes of this section, artistic and\nhistorical significance shall not be taken into account in the valuation of\nexempt real estate.\n\nD. Notwithstanding the provisions of subsections B and C and from such funds as\nmay be appropriated, the service charge for property owned by the Virginia Port\nAuthority and its instrumentalities shall be based on the assessed value of such\ntax-exempt real estate and the amount of cargo tonnage shipped through such\nproperty in the year preceding the year in which such charge is assessed.\n\t\t\tThe service charge rate for each county, city or town shall be determined by\nadding:\n\n 1. The assessed value of the Virginia Port Authority real property in each\n county, city, or town divided by the total assessed value of real property\n owned by the Virginia Port Authority in all counties, cities, or towns; and\n\n 2. The Virginia Port Authority cargo tonnage shipped through each county,\n city, or town divided by the total Virginia Port Authority cargo tonnage\n shipped through all counties, cities, and towns.\n \t\t\t\tSuch service charge rate for each county, city, or town shall then be\n applied to the product of the total Virginia Port Authority cargo tonnage\n multiplied by $0.25.\n\nE. In no event shall the service charge rate exceed the real estate tax rate of\nthe county, city or town imposing the service charge.\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; 2000, c. 737.","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}}