{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3609.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3609.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3609.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3609.html"}],"law_id":83878,"edition_id":1,"section_id":83878,"structure_id":13615,"section_number":"58.1-3609","catch_line":"Post-1971 property exempt from taxation by classification","history":"1984, c. 675; 1989, c. 400; 2000, c. 441; 2022, c. 167.","full_text":"A\n\nThe real and personal property of an organization classified in §§ 58.1-3610 through 58.1-3621 and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. The real and personal property of an organization classified in § 58.1-3622 and used by such organization for charitable and benevolent purposes as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia shall be exempt from taxation so long as the local governing body in which the property is located passes a resolution approving such exemption and the organization satisfies the other requirements in this subsection. The property exempted from taxation pursuant to this section shall include the real and personal property of a single member limited liability company whose sole member is an organization classified in §§ 58.1-3610 through 58.1-3622.B\n\nExemptions of property from taxation under this article shall be strictly construed in accordance with Article X, § 6 (f) of the Constitution of Virginia.","order_by":null,"text":{"0":{"id":300606,"text":"The real and personal property of an organization classified in §§ 58.1-3610 through 58.1-3621 and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. The real and personal property of an organization classified in § 58.1-3622 and used by such organization for charitable and benevolent purposes as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia shall be exempt from taxation so long as the local governing body in which the property is located passes a resolution approving such exemption and the organization satisfies the other requirements in this subsection. The property exempted from taxation pursuant to this section shall include the real and personal property of a single member limited liability company whose sole member is an organization classified in §§ 58.1-3610 through 58.1-3622.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":300607,"text":"Exemptions of property from taxation under this article shall be strictly construed in accordance with Article X, § 6 (f) of the Constitution of Virginia.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13615,"edition_id":1,"name":"Property Exempted by Classification on and After July 1, 1971","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":258019,"object_type":"structure","relational_id":13615,"identifier":"3","token":"58.1\/III\/36\/3","url":"\/58.1\/III\/36\/3\/","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 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agencies","url":"\/58.1-3610\/","token":"58.1\/III\/36\/3\/58.1-3610","metadata":false},{"id":72143,"structure_id":13615,"section_number":"58.1-3611","catch_line":"Certain boys and girls clubs","url":"\/58.1-3611\/","token":"58.1\/III\/36\/3\/58.1-3611","metadata":false},{"id":64226,"structure_id":13615,"section_number":"58.1-3612","catch_line":"Auxiliaries of the Veterans of World War I","url":"\/58.1-3612\/","token":"58.1\/III\/36\/3\/58.1-3612","metadata":false},{"id":86915,"structure_id":13615,"section_number":"58.1-3613","catch_line":"Societies for the Prevention of Cruelty to Animals","url":"\/58.1-3613\/","token":"58.1\/III\/36\/3\/58.1-3613","metadata":false},{"id":69187,"structure_id":13615,"section_number":"58.1-3614","catch_line":"Boy Scouts and Girl Scouts of America","url":"\/58.1-3614\/","token":"58.1\/III\/36\/3\/58.1-3614","metadata":false},{"id":61071,"structure_id":13615,"section_number":"58.1-3615","catch_line":"Home Demonstration Clubs, 4-H Clubs and Future Farmers of America, Inc","url":"\/58.1-3615\/","token":"58.1\/III\/36\/3\/58.1-3615","metadata":false},{"id":77676,"structure_id":13615,"section_number":"58.1-3616","catch_line":"American National Red Cross","url":"\/58.1-3616\/","token":"58.1\/III\/36\/3\/58.1-3616","metadata":false},{"id":69637,"structure_id":13615,"section_number":"58.1-3617","catch_line":"Churches and religious bodies","url":"\/58.1-3617\/","token":"58.1\/III\/36\/3\/58.1-3617","metadata":false},{"id":69849,"structure_id":13615,"section_number":"58.1-3618","catch_line":"College alumni associations and foundations","url":"\/58.1-3618\/","token":"58.1\/III\/36\/3\/58.1-3618","metadata":false},{"id":54582,"structure_id":13615,"section_number":"58.1-3619","catch_line":"The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America","url":"\/58.1-3619\/","token":"58.1\/III\/36\/3\/58.1-3619","metadata":false},{"id":79547,"structure_id":13615,"section_number":"58.1-3620","catch_line":"Properties inundated by water","url":"\/58.1-3620\/","token":"58.1\/III\/36\/3\/58.1-3620","metadata":false},{"id":82078,"structure_id":13615,"section_number":"58.1-3621","catch_line":"Farm club associations","url":"\/58.1-3621\/","token":"58.1\/III\/36\/3\/58.1-3621","metadata":false},{"id":55656,"structure_id":13615,"section_number":"58.1-3622","catch_line":"Habitat for Humanity and local affiliates or subsidiaries thereof","url":"\/58.1-3622\/","token":"58.1\/III\/36\/3\/58.1-3622","metadata":false}],"next_section":{"id":76082,"structure_id":13615,"section_number":"58.1-3610","catch_line":"Volunteer fire departments and volunteer emergency medical services agencies","url":"\/58.1-3610\/","token":"58.1\/III\/36\/3\/58.1-3610","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3609\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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. Unfortunately, the 1984 \u201cActs\u201d aren\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 1989, chapter 400; in 2000, chapter 441<\/a>; in 2022, chapter 167<\/a>.<\/p>","references":[{"id":54035,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","order_by":null,"url":"\/58.1-3400\/"},{"id":69637,"section_number":"58.1-3617","catch_line":"Churches and religious bodies","order_by":null,"url":"\/58.1-3617\/"},{"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":76082,"section_number":"58.1-3610","catch_line":"Volunteer fire departments and volunteer emergency medical services agencies","order_by":null,"url":"\/58.1-3610\/"},{"id":82078,"section_number":"58.1-3621","catch_line":"Farm club associations","order_by":null,"url":"\/58.1-3621\/"},{"id":55656,"section_number":"58.1-3622","catch_line":"Habitat for Humanity and local affiliates or subsidiaries thereof","order_by":null,"url":"\/58.1-3622\/"}],"permalink":{"id":258021,"object_type":"law","relational_id":83878,"identifier":"58.1-3609","token":"58.1\/III\/36\/3\/58.1-3609","url":"\/58.1-3609\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3609\/","token":"58.1\/III\/36\/3\/58.1-3609","dublin_core":{"Title":"Post-1971 property exempt from taxation by classification","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3609","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The real and personal property of an organization classified in §§ 58.1-3610<\/a> through 58.1-3621<\/a> and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. The real and personal property of an organization classified in § 58.1-3622<\/a> and used by such organization for charitable and benevolent purposes as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia shall be exempt from taxation so long as the local governing body in which the property is located passes a resolution approving such exemption and the organization satisfies the other requirements in this subsection. The property exempted from taxation pursuant to this section shall include the real and personal property of a single member limited liability company whose sole member is an organization classified in §§ 58.1-3610<\/a> through 58.1-3622<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Exemptions of property from taxation under this article shall be strictly construed in accordance with Article X, § 6 (f) of the Constitution of Virginia. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOST-1971 PROPERTY EXEMPT FROM TAXATION BY CLASSIFICATION (\u00a7 58.1-3609)\n\nA. The real and personal property of an organization classified in §§\n58.1-3610 through 58.1-3621 and used by such organization for a religious,\ncharitable, patriotic, historical, benevolent, cultural, or public park and\nplayground purpose as set forth in Article X, § 6 (a) (6) of the\nConstitution of Virginia, the particular purpose for which such organization is\nclassified being specifically set forth within each section, shall be exempt\nfrom taxation, so long as such organization is operated not for profit and the\nproperty so exempt is used in accordance with the purpose for which the\norganization is classified. The real and personal property of an organization\nclassified in § 58.1-3622 and used by such organization for charitable and\nbenevolent purposes as set forth in Article X, § 6 (a) (6) of the\nConstitution of Virginia shall be exempt from taxation so long as the local\ngoverning body in which the property is located passes a resolution approving\nsuch exemption and the organization satisfies the other requirements in this\nsubsection. The property exempted from taxation pursuant to this section shall\ninclude the real and personal property of a single member limited liability\ncompany whose sole member is an organization classified in §§\n58.1-3610 through 58.1-3622.\n\nB. Exemptions of property from taxation under this article shall be strictly\nconstrued in accordance with Article X, § 6 (f) of the Constitution of\nVirginia.\n\nHISTORY: 1984, c. 675; 1989, c. 400; 2000, c. 441; 2022, c. 167.","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}}