{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3606.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3606.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3606.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3606.2.html"}],"law_id":68141,"edition_id":1,"section_id":68141,"structure_id":15761,"section_number":"58.1-3606.2","catch_line":"Property exempt from taxation; nonprofit institutions of learning.","history":"2025, c. 645.","full_text":"For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia:\n\t\t“Educational purposes” shall include any special education and related services as those terms are defined in the IDEA.\n\t\t“Institutions of learning” shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. \u00a7 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to \u00a7 22.1-323.","order_by":null,"text":{"0":{"id":246665,"text":"For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia:\n\t\t“Educational purposes” shall include any special education and related services as those terms are defined in the IDEA.\n\t\t“Institutions of learning” shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. \u00a7 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to \u00a7 22.1-323.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15761,"edition_id":1,"name":"Property Exempted by Classification or Designation","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:59:07","date_modified":"2026-06-26 03:59:07","permalink":{"id":257997,"object_type":"structure","relational_id":15761,"identifier":"2","token":"58.1\/III\/36\/2","url":"\/58.1\/III\/36\/2\/","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":64424,"structure_id":15761,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","url":"\/58.1-3606\/","token":"58.1\/III\/36\/2\/58.1-3606","metadata":false},{"id":61870,"structure_id":15761,"section_number":"58.1-3606.1","catch_line":"Property indirectly owned by government","url":"\/58.1-3606.1\/","token":"58.1\/III\/36\/2\/58.1-3606.1","metadata":false},{"id":68141,"structure_id":15761,"section_number":"58.1-3606.2","catch_line":"Property exempt from taxation; 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This law was first created in 2025. The record of its establishment is cataloged in chapter 645<\/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":61354,"section_number":"22.1-323","catch_line":"Licenses generally","order_by":null,"url":"\/22.1-323\/"}],"permalink":{"id":258007,"object_type":"law","relational_id":68141,"identifier":"58.1-3606.2","token":"58.1\/III\/36\/2\/58.1-3606.2","url":"\/58.1-3606.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3606.2\/","token":"58.1\/III\/36\/2\/58.1-3606.2","dublin_core":{"Title":"Property exempt from taxation; nonprofit institutions of learning.","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3606.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia:\n\t\t“Educational purposes<\/span>” shall include any special education and related services as those terms are defined in the IDEA.\n\t\t“Institutions of learning<\/span>” shall include any institutions licensed by the Department<\/span> of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. \u00a7 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to \u00a7 22.1-323<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPERTY EXEMPT FROM TAXATION; NONPROFIT INSTITUTIONS OF LEARNING. (\u00a7\n58.1-3606.2)\n\nFor purposes of the exemption authorized by Article X, Section 6 (a)(4) of the\nConstitution of Virginia:\n\t\t“Educational purposes” shall include any special education and\nrelated services as those terms are defined in the IDEA.\n\t\t“Institutions of learning” shall include any institutions licensed\nby the Department of Education that provide services pursuant to the federal\nIndividuals with Disabilities Act (IDEA), 20 U.S.C. \u00a7 1400 et seq., or any\nschool for students with disabilities in the Commonwealth that is licensed by\nthe Board of Education pursuant to \u00a7 22.1-323.\n\nHISTORY: 2025, c. 645.","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}}