{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3617.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3617.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3617.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3617.html"}],"law_id":69637,"edition_id":1,"section_id":69637,"structure_id":13615,"section_number":"58.1-3617","catch_line":"Churches and religious bodies","history":"Code 1950, \u00a7\u00a7 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984, c. 675; 1987, c. 533; 2000, c. 329; 2005, c. 928.","full_text":"Any church, religious association or religious denomination operated exclusively on a nonprofit basis for charitable, religious or educational purposes is hereby classified as a religious and charitable organization. Notwithstanding \u00a7 58.1-3609, only property of such association or denomination used exclusively for charitable, religious or educational purposes shall be so exempt from taxation.\n\t\tMotor vehicles owned or leased by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes.\n\t\tFor purposes of this section, property of a church, religious association or religious denomination, or religious body owned or leased in the name of an incorporated church or religious body or corporation mentioned in \u00a7 57-16.1, a duly designated ecclesiastical officer, or a trustee of an unincorporated church or religious body shall be deemed to be owned by such church, association or denomination or religious body.","order_by":null,"text":{"0":{"id":251783,"text":"Any church, religious association or religious denomination operated exclusively on a nonprofit basis for charitable, religious or educational purposes is hereby classified as a religious and charitable organization. Notwithstanding \u00a7 58.1-3609, only property of such association or denomination used exclusively for charitable, religious or educational purposes shall be so exempt from taxation.\n\t\tMotor vehicles owned or leased by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes.\n\t\tFor purposes of this section, property of a church, religious association or religious denomination, or religious body owned or leased in the name of an incorporated church or religious body or corporation mentioned in \u00a7 57-16.1, a duly designated ecclesiastical officer, or a trustee of an unincorporated church or religious body shall be deemed to be owned by such church, association or denomination or religious body.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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":83878,"structure_id":13615,"section_number":"58.1-3609","catch_line":"Post-1971 property exempt from taxation by classification","url":"\/58.1-3609\/","token":"58.1\/III\/36\/3\/58.1-3609","metadata":false},{"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},{"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3617\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1974, chapter 469; in 1978, chapter 216; in 1984, chapter 675; in 1987, chapter 533; in 2000, chapter 329<\/a>; in 2005, chapter 928<\/a>.<\/p>","references":false,"refers_to":[{"id":72450,"section_number":"57-16.1","catch_line":"Property of unincorporated church held by corporation","order_by":null,"url":"\/57-16.1\/"},{"id":83878,"section_number":"58.1-3609","catch_line":"Post-1971 property exempt from taxation by classification","order_by":null,"url":"\/58.1-3609\/"}],"permalink":{"id":258053,"object_type":"law","relational_id":69637,"identifier":"58.1-3617","token":"58.1\/III\/36\/3\/58.1-3617","url":"\/58.1-3617\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3617\/","token":"58.1\/III\/36\/3\/58.1-3617","dublin_core":{"Title":"Churches and religious bodies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3617","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any church, religious association or religious denomination operated exclusively on a nonprofit basis for charitable, religious or educational purposes is hereby classified as a religious and charitable organization. Notwithstanding \u00a7 58.1-3609<\/a>, only property of such association or denomination used exclusively for charitable, religious or educational purposes shall be so exempt from taxation.\n\t\tMotor vehicles owned or leased by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes.\n\t\tFor purposes of this section, property of a church, religious association or religious denomination, or religious body owned or leased in the name of an incorporated church or religious body or corporation mentioned in \u00a7 57-16.1<\/a>, a duly designated ecclesiastical officer, or a trustee of an unincorporated church or religious body shall be deemed to be owned by such church, association or denomination or religious body.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCHURCHES AND RELIGIOUS BODIES (\u00a7 58.1-3617)\n\nAny church, religious association or religious denomination operated exclusively\non a nonprofit basis for charitable, religious or educational purposes is hereby\nclassified as a religious and charitable organization. Notwithstanding \u00a7\n58.1-3609, only property of such association or denomination used exclusively\nfor charitable, religious or educational purposes shall be so exempt from\ntaxation.\n\t\tMotor vehicles owned or leased by churches and used predominantly for church\npurposes, are hereby classified as property used by its owner for religious\npurposes.\n\t\tFor purposes of this section, property of a church, religious association or\nreligious denomination, or religious body owned or leased in the name of an\nincorporated church or religious body or corporation mentioned in \u00a7 57-16.1, a\nduly designated ecclesiastical officer, or a trustee of an unincorporated church\nor religious body shall be deemed to be owned by such church, association or\ndenomination or religious body.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984,\nc. 675; 1987, c. 533; 2000, c. 329; 2005, c. 928.","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}}