{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3650.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3650.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3650.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3650.html"}],"law_id":62913,"edition_id":1,"section_id":62913,"structure_id":16041,"section_number":"58.1-3650","catch_line":"Post-1971 property exempt from taxation by designation","history":"1984, c. 675; 1995, c. 346.","full_text":"A\n\nThe real and personal property of an organization designated by a section within this article and used by such organization exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purpose as set forth in Article X, Section 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. In addition, such exemption may be revoked in accordance with the provisions of § 58.1-3605.B\n\nExemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 6 (f) of the Constitution of Virginia.","order_by":null,"text":{"0":{"id":229496,"text":"The real and personal property of an organization designated by a section within this article and used by such organization exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purpose as set forth in Article X, Section 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. In addition, such exemption may be revoked in accordance with the provisions of § 58.1-3605.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":229497,"text":"Exemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 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":16041,"edition_id":1,"name":"Property Exempted by Designation on and After July 1, 1971","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 04:04:31","date_modified":"2026-06-26 04:04:31","permalink":{"id":258077,"object_type":"structure","relational_id":16041,"identifier":"4","token":"58.1\/III\/36\/4","url":"\/58.1\/III\/36\/4\/","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":62913,"structure_id":16041,"section_number":"58.1-3650","catch_line":"Post-1971 property exempt from taxation by designation","url":"\/58.1-3650\/","token":"58.1\/III\/36\/4\/58.1-3650","metadata":false},{"id":74554,"structure_id":16041,"section_number":"58.1-3650.1","catch_line":"Not Set Out","url":"\/58.1-3650.1\/","token":"58.1\/III\/36\/4\/58.1-3650.1","metadata":false}],"next_section":{"id":74554,"structure_id":16041,"section_number":"58.1-3650.1","catch_line":"Not Set Out","url":"\/58.1-3650.1\/","token":"58.1\/III\/36\/4\/58.1-3650.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3650\/","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 1 time. 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. That modification is as follows: in 1995, chapter 346<\/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":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":false,"permalink":{"id":258079,"object_type":"law","relational_id":62913,"identifier":"58.1-3650","token":"58.1\/III\/36\/4\/58.1-3650","url":"\/58.1-3650\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3650\/","token":"58.1\/III\/36\/4\/58.1-3650","dublin_core":{"Title":"Post-1971 property exempt from taxation by designation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3650","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The real and personal property of an organization designated by a section within this article and used by such organization exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purpose as set forth in Article X, Section 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. In addition, such exemption may be revoked in accordance with the provisions of § 58.1-3605<\/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 the provisions of Article X, Section 6 (f) of the Constitution of Virginia. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOST-1971 PROPERTY EXEMPT FROM TAXATION BY DESIGNATION (\u00a7 58.1-3650)\n\nA. The real and personal property of an organization designated by a section\nwithin this article and used by such organization exclusively for a religious,\ncharitable, patriotic, historical, benevolent, cultural or public park and\nplayground purpose as set forth in Article X, Section 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. In addition, such exemption may be revoked in\naccordance with the provisions of § 58.1-3605.\n\nB. Exemptions of property from taxation under this article shall be strictly\nconstrued in accordance with the provisions of Article X, Section 6 (f) of the\nConstitution of Virginia.\n\nHISTORY: 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}}