{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3604.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3604.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3604.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3604.html"}],"law_id":75977,"edition_id":1,"section_id":75977,"structure_id":15483,"section_number":"58.1-3604","catch_line":"Tax exemption information","history":"Code 1950, \u00a7 58-14.1; 1975, c. 612; 1976, c. 486; 1984, c. 675; 1989, c. 38.","full_text":"A\n\nThe appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such property immune from real estate taxation within his county, city or town, excluding streets, highways and other roadways. Such official shall identify such property by a general site description indicating the owner thereof and report such information on the land book along with an assessment of the fair market value of such property, the total assessed valuation for each type of exemption and a computation of total tax which would be due if such property were not exempt. A total of such assessed valuations and a computation of the percentage such exempt and immune property represents in relation to all property assessed within the county, city or town shall be published annually by such local assessing officer and a copy thereof shall be filed with the Department of Taxation on forms prescribed by the Department. All costs incurred pursuant to this section shall be borne by the county, city or town.B\n\nThe appropriate county, city or town assessing officer shall also cause to be published, on an annual basis, at the same time and in the same publication, or in the same manner, as notice of the local real estate tax rates is published or otherwise posted, a statement indicating the aggregate assessed value of all real property exempted from taxation under §§ 58.1-3607 and 58.1-3608, and Articles 3, 4 and 5 of Chapter 36 of this title, and the total reduction in tax revenues resulting from such exemptions.","order_by":null,"text":{"0":{"id":272759,"text":"The appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such property immune from real estate taxation within his county, city or town, excluding streets, highways and other roadways. Such official shall identify such property by a general site description indicating the owner thereof and report such information on the land book along with an assessment of the fair market value of such property, the total assessed valuation for each type of exemption and a computation of total tax which would be due if such property were not exempt. A total of such assessed valuations and a computation of the percentage such exempt and immune property represents in relation to all property assessed within the county, city or town shall be published annually by such local assessing officer and a copy thereof shall be filed with the Department of Taxation on forms prescribed by the Department. All costs incurred pursuant to this section shall be borne by the county, city or town.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272760,"text":"The appropriate county, city or town assessing officer shall also cause to be published, on an annual basis, at the same time and in the same publication, or in the same manner, as notice of the local real estate tax rates is published or otherwise posted, a statement indicating the aggregate assessed value of all real property exempted from taxation under §§ 58.1-3607 and 58.1-3608, and Articles 3, 4 and 5 of Chapter 36 of this title, and the total reduction in tax revenues resulting from such exemptions.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15483,"edition_id":1,"name":"Exemptions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:55:25","date_modified":"2026-06-26 03:55:25","permalink":{"id":257967,"object_type":"structure","relational_id":15483,"identifier":"1","token":"58.1\/III\/36\/1","url":"\/58.1\/III\/36\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13614,"edition_id":1,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":257965,"object_type":"structure","relational_id":13614,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","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":58999,"structure_id":15483,"section_number":"58.1-3600","catch_line":"Definitions","url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","metadata":false},{"id":71558,"structure_id":15483,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},{"id":83475,"structure_id":15483,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","metadata":false},{"id":73745,"structure_id":15483,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},{"id":75977,"structure_id":15483,"section_number":"58.1-3604","catch_line":"Tax exemption information","url":"\/58.1-3604\/","token":"58.1\/III\/36\/1\/58.1-3604","metadata":false},{"id":74112,"structure_id":15483,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","metadata":false},{"id":73046,"structure_id":15483,"section_number":"58.1-3605.1","catch_line":"Repealed","url":"\/58.1-3605.1\/","token":"58.1\/III\/36\/1\/58.1-3605.1","metadata":false}],"previous_section":{"id":73745,"structure_id":15483,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},"next_section":{"id":74112,"structure_id":15483,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3604\/","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 1975, chapter 612; in 1976, chapter 486; in 1984, chapter 675; in 1989, chapter 38.<\/p>","references":false,"refers_to":[{"id":75089,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","order_by":null,"url":"\/58.1-3607\/"},{"id":60631,"section_number":"58.1-3608","catch_line":"Exempt organization's use of property owned by another","order_by":null,"url":"\/58.1-3608\/"}],"permalink":{"id":257985,"object_type":"law","relational_id":75977,"identifier":"58.1-3604","token":"58.1\/III\/36\/1\/58.1-3604","url":"\/58.1-3604\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3604\/","token":"58.1\/III\/36\/1\/58.1-3604","dublin_core":{"Title":"Tax exemption information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3604","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such property immune from real estate taxation within his county, city or town, excluding streets, highways and other roadways. Such official shall identify such property by a general site description indicating the owner thereof and report such information on the land book along with an assessment of the fair market value of such property, the total assessed valuation for each type of exemption and a computation of total tax which would be due if such property were not exempt. A total of such assessed valuations and a computation of the percentage such exempt and immune property represents in relation to all property assessed within the county, city or town shall be published annually by such local assessing officer and a copy thereof shall be filed with the Department<\/span> of Taxation on forms prescribed by the Department<\/span>. All costs incurred pursuant to this section shall be borne by the county, city or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The appropriate county, city or town assessing officer shall also cause to be published, on an annual basis, at the same time and in the same publication, or in the same manner, as notice of the local real estate tax rates is published or otherwise posted, a statement indicating the aggregate assessed value of all real property exempted from taxation under §§ 58.1-3607<\/a> and 58.1-3608<\/a>, and Articles 3, 4 and 5 of Chapter 36 of this title, and the total reduction in tax revenues resulting from such exemptions. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX EXEMPTION INFORMATION (\u00a7 58.1-3604)\n\nA. The appropriate county, city or town assessing officer shall make and\nmaintain an inventory and assessment of all tax-exempt real property and all\nsuch property immune from real estate taxation within his county, city or town,\nexcluding streets, highways and other roadways. Such official shall identify\nsuch property by a general site description indicating the owner thereof and\nreport such information on the land book along with an assessment of the fair\nmarket value of such property, the total assessed valuation for each type of\nexemption and a computation of total tax which would be due if such property\nwere not exempt. A total of such assessed valuations and a computation of the\npercentage such exempt and immune property represents in relation to all\nproperty assessed within the county, city or town shall be published annually by\nsuch local assessing officer and a copy thereof shall be filed with the\nDepartment of Taxation on forms prescribed by the Department. All costs incurred\npursuant to this section shall be borne by the county, city or town.\n\nB. The appropriate county, city or town assessing officer shall also cause to be\npublished, on an annual basis, at the same time and in the same publication, or\nin the same manner, as notice of the local real estate tax rates is published or\notherwise posted, a statement indicating the aggregate assessed value of all\nreal property exempted from taxation under §§ 58.1-3607 and 58.1-3608,\nand Articles 3, 4 and 5 of Chapter 36 of this title, and the total reduction in\ntax revenues resulting from such exemptions.\n\nHISTORY: Code 1950, \u00a7 58-14.1; 1975, c. 612; 1976, c. 486; 1984, c. 675; 1989,\nc. 38.","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}}