{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3500.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3500.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3500.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3500.html"}],"law_id":80254,"edition_id":1,"section_id":80254,"structure_id":15503,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","history":"Code 1950, \u00a7\u00a7 58-829, 58-830; 1960, c. 418; 1970, c. 325; 1974, c. 445; 1975, cc. 47, 541; 1978, cc. 178, 656, 843; 1979, c. 576; 1980, c. 412; 1982, c. 633; 1984, cc. 675, 689; 2010, cc. 255, 295; 2022, cc. 671, 672.","full_text":"Tangible personal property shall consist of all personal property not otherwise classified by (i) \u00a7 58.1-1100 as intangible personal property, (ii) \u00a7 58.1-3510 as merchants’ capital, or (iii) \u00a7 58.1-3510.4 as short-term rental property. “Tangible personal property” does not include fixtures, as defined in \u00a7 58.1-3295.3, if such fixtures are taxed in accordance with \u00a7 58.1-3295.3. Such tangible personal property is hereby segregated for and made subject to local taxation only pursuant to Article X, \u00a7 4 of the Constitution of Virginia.","order_by":null,"text":{"0":{"id":287303,"text":"Tangible personal property shall consist of all personal property not otherwise classified by (i) \u00a7 58.1-1100 as intangible personal property, (ii) \u00a7 58.1-3510 as merchants’ capital, or (iii) \u00a7 58.1-3510.4 as short-term rental property. “Tangible personal property” does not include fixtures, as defined in \u00a7 58.1-3295.3, if such fixtures are taxed in accordance with \u00a7 58.1-3295.3. Such tangible personal property is hereby segregated for and made subject to local taxation only pursuant to Article X, \u00a7 4 of the Constitution of Virginia.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15503,"edition_id":1,"name":"Tangible Personal Property Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:55:36","date_modified":"2026-06-26 03:55:36","permalink":{"id":257735,"object_type":"structure","relational_id":15503,"identifier":"1","token":"58.1\/III\/35\/1","url":"\/58.1\/III\/35\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","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":80254,"structure_id":15503,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","url":"\/58.1-3500\/","token":"58.1\/III\/35\/1\/58.1-3500","metadata":false},{"id":65170,"structure_id":15503,"section_number":"58.1-3501","catch_line":"Tangible personal property leased to agency of federal, state or local government","url":"\/58.1-3501\/","token":"58.1\/III\/35\/1\/58.1-3501","metadata":false},{"id":59079,"structure_id":15503,"section_number":"58.1-3502","catch_line":"Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government","url":"\/58.1-3502\/","token":"58.1\/III\/35\/1\/58.1-3502","metadata":false},{"id":62278,"structure_id":15503,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","url":"\/58.1-3503\/","token":"58.1\/III\/35\/1\/58.1-3503","metadata":false},{"id":66164,"structure_id":15503,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","url":"\/58.1-3504\/","token":"58.1\/III\/35\/1\/58.1-3504","metadata":false},{"id":79607,"structure_id":15503,"section_number":"58.1-3505","catch_line":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","url":"\/58.1-3505\/","token":"58.1\/III\/35\/1\/58.1-3505","metadata":false},{"id":84228,"structure_id":15503,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","url":"\/58.1-3506\/","token":"58.1\/III\/35\/1\/58.1-3506","metadata":false}],"next_section":{"id":65170,"structure_id":15503,"section_number":"58.1-3501","catch_line":"Tangible personal property leased to agency of federal, state or local government","url":"\/58.1-3501\/","token":"58.1\/III\/35\/1\/58.1-3501","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3500\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 1960, chapter 418; in 1970, chapter 325; in 1974, chapter 445; in 1975, chapters 47 and 541; in 1978, chapters 178, 656, and 843; in 1979, chapter 576; in 1980, chapter 412; in 1982, chapter 633; in 1984, chapters 675 and 689; in 2010, chapters 255<\/a> and 295<\/a>; in 2022, chapters 671<\/a> and 672<\/a>.<\/p>","references":[{"id":68950,"section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","order_by":null,"url":"\/58.1-3008\/"},{"id":78950,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","order_by":null,"url":"\/58.1-3019\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":57732,"section_number":"59.1-284.41","catch_line":"Precision Plastic Manufacturing Grant Fund","order_by":null,"url":"\/59.1-284.41\/"}],"refers_to":[{"id":86605,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","order_by":null,"url":"\/58.1-1100\/"},{"id":63091,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","order_by":null,"url":"\/58.1-3295.3\/"},{"id":61304,"section_number":"58.1-3510","catch_line":"Definition of merchants' capital","order_by":null,"url":"\/58.1-3510\/"},{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"}],"permalink":{"id":257737,"object_type":"law","relational_id":80254,"identifier":"58.1-3500","token":"58.1\/III\/35\/1\/58.1-3500","url":"\/58.1-3500\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3500\/","token":"58.1\/III\/35\/1\/58.1-3500","dublin_core":{"Title":"Defined and segregated for local taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3500","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Tangible personal property shall consist of all personal property not otherwise classified by (i) \u00a7 58.1-1100<\/a> as intangible personal property, (ii) \u00a7 58.1-3510<\/a> as merchants’ capital, or (iii) \u00a7 58.1-3510.4<\/a> as short-term rental property. “Tangible personal property” does not include fixtures, as defined in \u00a7 58.1-3295.3<\/a>, if such fixtures are taxed in accordance with \u00a7 58.1-3295.3<\/a>. Such tangible personal property is hereby segregated for and made subject to local taxation only pursuant to Article X, \u00a7 4 of the Constitution of Virginia.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINED AND SEGREGATED FOR LOCAL TAXATION (\u00a7 58.1-3500)\n\nTangible personal property shall consist of all personal property not otherwise\nclassified by (i) \u00a7 58.1-1100 as intangible personal property, (ii) \u00a7\n58.1-3510 as merchants’ capital, or (iii) \u00a7 58.1-3510.4 as short-term\nrental property. “Tangible personal property” does not include\nfixtures, as defined in \u00a7 58.1-3295.3, if such fixtures are taxed in accordance\nwith \u00a7 58.1-3295.3. Such tangible personal property is hereby segregated for\nand made subject to local taxation only pursuant to Article X, \u00a7 4 of the\nConstitution of Virginia.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-829, 58-830; 1960, c. 418; 1970, c. 325; 1974, c.\n445; 1975, cc. 47, 541; 1978, cc. 178, 656, 843; 1979, c. 576; 1980, c. 412;\n1982, c. 633; 1984, cc. 675, 689; 2010, cc. 255, 295; 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}}