{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3605.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3605.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3605.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3605.html"}],"law_id":74112,"edition_id":1,"section_id":74112,"structure_id":15483,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","history":"Code 1950, \u00a7 58-14.2; 1975, c. 613; 1984, c. 675; 1995, c. 346.","full_text":"The governing body of any county, city or town, after giving sixty days’ written notice, may require by local ordinance any entity, except the Commonwealth, any political subdivision of the Commonwealth, or the United States, which owns real and personal property exempt pursuant to this chapter to file triennially an application with the appropriate assessing officer as a requirement for retention of the exempt status of the property. Such application shall show the ownership and usage of such property and shall be filed within the next sixty days preceding the tax year for which such exemption, or the retention thereof, is sought.\n\t\tThe local governing body may submit to the General Assembly a list of those organizations whose property is designated as tax exempt under \u00a7 58.1-3650.1 et seq. which the local governing body wants to remove from its exempt property list. Legislation including such a list must be introduced no later than the first calendar day of any session of the General Assembly unless requested by the Governor.","order_by":null,"text":{"0":{"id":266512,"text":"The governing body of any county, city or town, after giving sixty days’ written notice, may require by local ordinance any entity, except the Commonwealth, any political subdivision of the Commonwealth, or the United States, which owns real and personal property exempt pursuant to this chapter to file triennially an application with the appropriate assessing officer as a requirement for retention of the exempt status of the property. Such application shall show the ownership and usage of such property and shall be filed within the next sixty days preceding the tax year for which such exemption, or the retention thereof, is sought.\n\t\tThe local governing body may submit to the General Assembly a list of those organizations whose property is designated as tax exempt under \u00a7 58.1-3650.1 et seq. which the local governing body wants to remove from its exempt property list. Legislation including such a list must be introduced no later than the first calendar day of any session of the General Assembly unless requested by the Governor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3605\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 613; in 1984, chapter 675; in 1995, chapter 346<\/a>.<\/p>","references":[{"id":56682,"section_number":"58.1-3651","catch_line":"Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003","order_by":null,"url":"\/58.1-3651\/"}],"refers_to":[{"id":74554,"section_number":"58.1-3650.1","catch_line":"Not Set Out","order_by":null,"url":"\/58.1-3650.1\/"}],"permalink":{"id":257989,"object_type":"law","relational_id":74112,"identifier":"58.1-3605","token":"58.1\/III\/36\/1\/58.1-3605","url":"\/58.1-3605\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","dublin_core":{"Title":"Triennial application for exemption; removal by local governing body","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3605","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any county, city or town, after giving sixty days’ written notice, may require by local ordinance<\/span> any entity, except the Commonwealth, any political subdivision of the Commonwealth, or the United States, which owns real and personal property exempt pursuant to this chapter to file triennially an application with the appropriate assessing officer as a requirement for retention of the exempt status of the property. Such application shall show the ownership and usage of such property and shall be filed within the next sixty days preceding the tax year for which such exemption, or the retention thereof, is sought.\n\t\tThe local governing body may submit to the General Assembly a list of those organizations whose property is designated as tax exempt under \u00a7 58.1-3650.1<\/a> et seq. which the local governing body wants to remove from its exempt property list. Legislation including such a list must be introduced no later than the first calendar day of any session of the General Assembly unless requested by the Governor.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTRIENNIAL APPLICATION FOR EXEMPTION; REMOVAL BY LOCAL GOVERNING BODY (\u00a7\n58.1-3605)\n\nThe governing body of any county, city or town, after giving sixty days’\nwritten notice, may require by local ordinance any entity, except the\nCommonwealth, any political subdivision of the Commonwealth, or the United\nStates, which owns real and personal property exempt pursuant to this chapter to\nfile triennially an application with the appropriate assessing officer as a\nrequirement for retention of the exempt status of the property. Such application\nshall show the ownership and usage of such property and shall be filed within\nthe next sixty days preceding the tax year for which such exemption, or the\nretention thereof, is sought.\n\t\tThe local governing body may submit to the General Assembly a list of those\norganizations whose property is designated as tax exempt under \u00a7 58.1-3650.1 et\nseq. which the local governing body wants to remove from its exempt property\nlist. Legislation including such a list must be introduced no later than the\nfirst calendar day of any session of the General Assembly unless requested by\nthe Governor.\n\nHISTORY: Code 1950, \u00a7 58-14.2; 1975, c. 613; 1984, c. 675; 1995, c. 346.","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}}