{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3508.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3508.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3508.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3508.6.html"}],"law_id":63026,"edition_id":1,"section_id":63026,"structure_id":15428,"section_number":"58.1-3508.6","catch_line":"Separate classification of machinery and tools used directly in producing or generating renewable energy","history":"2015, c. 230.","full_text":"Machinery and tools, including repair and replacement parts, owned by a business and used directly in producing or generating renewable energy shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable to the general class of machinery and tools.\n\t\tThe rate of tax and rate of assessment under this section shall not apply to machinery and tools owned by a business and used directly in producing or generating renewable energy covered under Chapter 26 (\u00a7 58.1-2600 et seq.), unless the rate of tax and rate of assessment under this section would result in a lower property tax on such machinery and tools.\n\t\tAs used in this section, “renewable energy” means energy derived from sunlight, wind, falling water, biomass, sustainable or otherwise (the definitions of which shall be liberally construed), energy from waste, landfill gas, municipal solid waste, wave motion, tides, or geothermal power and does not include energy derived from coal, oil, natural gas, or nuclear power.","order_by":null,"text":{"0":{"id":229867,"text":"Machinery and tools, including repair and replacement parts, owned by a business and used directly in producing or generating renewable energy shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable to the general class of machinery and tools.\n\t\tThe rate of tax and rate of assessment under this section shall not apply to machinery and tools owned by a business and used directly in producing or generating renewable energy covered under Chapter 26 (\u00a7 58.1-2600 et seq.), unless the rate of tax and rate of assessment under this section would result in a lower property tax on such machinery and tools.\n\t\tAs used in this section, “renewable energy” means energy derived from sunlight, wind, falling water, biomass, sustainable or otherwise (the definitions of which shall be liberally construed), energy from waste, landfill gas, municipal solid waste, wave motion, tides, or geothermal power and does not include energy derived from coal, oil, natural gas, or nuclear power.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15428,"edition_id":1,"name":"Machinery and Tools Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:54:54","date_modified":"2026-06-26 03:54:54","permalink":{"id":257799,"object_type":"structure","relational_id":15428,"identifier":"2","token":"58.1\/III\/35\/2","url":"\/58.1\/III\/35\/2\/","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":79478,"structure_id":15428,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","url":"\/58.1-3507\/","token":"58.1\/III\/35\/2\/58.1-3507","metadata":false},{"id":58772,"structure_id":15428,"section_number":"58.1-3508","catch_line":"Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products","url":"\/58.1-3508\/","token":"58.1\/III\/35\/2\/58.1-3508","metadata":false},{"id":71105,"structure_id":15428,"section_number":"58.1-3508.1","catch_line":"Separate classification of machinery and tools used in semiconductor manufacturing","url":"\/58.1-3508.1\/","token":"58.1\/III\/35\/2\/58.1-3508.1","metadata":false},{"id":73802,"structure_id":15428,"section_number":"58.1-3508.2","catch_line":"Separate classification of machinery and tools used in other businesses","url":"\/58.1-3508.2\/","token":"58.1\/III\/35\/2\/58.1-3508.2","metadata":false},{"id":79413,"structure_id":15428,"section_number":"58.1-3508.3","catch_line":"Separate classification of machinery and tools used directly in precision investment castings","url":"\/58.1-3508.3\/","token":"58.1\/III\/35\/2\/58.1-3508.3","metadata":false},{"id":79456,"structure_id":15428,"section_number":"58.1-3508.4","catch_line":"Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense","url":"\/58.1-3508.4\/","token":"58.1\/III\/35\/2\/58.1-3508.4","metadata":false},{"id":72519,"structure_id":15428,"section_number":"58.1-3508.5","catch_line":"Separate classification of machinery and tools used directly in cleaning motor vehicles","url":"\/58.1-3508.5\/","token":"58.1\/III\/35\/2\/58.1-3508.5","metadata":false},{"id":63026,"structure_id":15428,"section_number":"58.1-3508.6","catch_line":"Separate classification of machinery and tools used directly in producing or generating renewable energy","url":"\/58.1-3508.6\/","token":"58.1\/III\/35\/2\/58.1-3508.6","metadata":false}],"previous_section":{"id":72519,"structure_id":15428,"section_number":"58.1-3508.5","catch_line":"Separate classification of machinery and tools used directly in cleaning motor vehicles","url":"\/58.1-3508.5\/","token":"58.1\/III\/35\/2\/58.1-3508.5","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3508.6\/","history_text":"

This law was first created in 2015. The record of its establishment is cataloged in chapter 230<\/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":false,"refers_to":[{"id":85862,"section_number":"58.1-2600","catch_line":"Definitions","order_by":null,"url":"\/58.1-2600\/"},{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"}],"permalink":{"id":257829,"object_type":"law","relational_id":63026,"identifier":"58.1-3508.6","token":"58.1\/III\/35\/2\/58.1-3508.6","url":"\/58.1-3508.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3508.6\/","token":"58.1\/III\/35\/2\/58.1-3508.6","dublin_core":{"Title":"Separate classification of machinery and tools used directly in producing or generating renewable energy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3508.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Machinery and tools, including repair and replacement parts, owned by a business and used directly in producing or generating renewable energy<\/span> shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in \u00a7 58.1-3507<\/a>. The governing body of any county, city, or town may levy<\/span> a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable to the general class of machinery and tools.\n\t\tThe rate of tax and rate of assessment under this section shall not apply to machinery and tools owned by a business and used directly in producing or generating renewable energy<\/span> covered under Chapter 26 (\u00a7 58.1-2600<\/a> et seq.), unless the rate of tax and rate of assessment under this section would result in a lower property tax on such machinery and tools.\n\t\tAs used in this section, “renewable energy<\/span>” means energy derived from sunlight, wind, falling water, biomass, sustainable or otherwise (the definitions of which shall be liberally construed), energy from waste, landfill gas, municipal solid waste, wave motion<\/span>, tides, or geothermal power and does not include energy derived from coal, oil, natural gas, or nuclear power.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED DIRECTLY IN PRODUCING OR\nGENERATING RENEWABLE ENERGY (\u00a7 58.1-3508.6)\n\nMachinery and tools, including repair and replacement parts, owned by a business\nand used directly in producing or generating renewable energy shall constitute a\nclassification for local taxation separate from other classifications of\nmachinery and tools as defined in \u00a7 58.1-3507. The governing body of any\ncounty, city, or town may levy a tax on such classification of property at a\ndifferent rate from the tax levied on other machinery and tools. The rate of tax\nand the rate of assessment shall not exceed that applicable to the general class\nof machinery and tools.\n\t\tThe rate of tax and rate of assessment under this section shall not apply to\nmachinery and tools owned by a business and used directly in producing or\ngenerating renewable energy covered under Chapter 26 (\u00a7 58.1-2600 et seq.),\nunless the rate of tax and rate of assessment under this section would result in\na lower property tax on such machinery and tools.\n\t\tAs used in this section, “renewable energy” means energy derived\nfrom sunlight, wind, falling water, biomass, sustainable or otherwise (the\ndefinitions of which shall be liberally construed), energy from waste, landfill\ngas, municipal solid waste, wave motion, tides, or geothermal power and does not\ninclude energy derived from coal, oil, natural gas, or nuclear power.\n\nHISTORY: 2015, c. 230.","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}}