{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3660.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3660.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3660.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3660.1.html"}],"law_id":79013,"edition_id":1,"section_id":79013,"structure_id":14651,"section_number":"58.1-3660.1","catch_line":"Certified stormwater management developments and property","history":"1996, cc. 581, 595; 2009, c. 350; 2013, cc. 756, 793.","full_text":"A\n\nCertified stormwater management developments and property, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classifications of real property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation.B\n\nAs used in this section, “certified stormwater management developments and property” means any real estate improvements constructed from permeable material, such as, but not limited to, roads, parking lots, patios, and driveways, which are otherwise constructed of impermeable materials, and which the Department of Environmental Quality has certified to be designed, constructed, or reconstructed for the primary purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth by minimizing stormwater runoff. Permeable material shall be used for at least 70 percent of the surface areas that would otherwise be covered by impermeable materials.","order_by":null,"text":{"0":{"id":283015,"text":"Certified stormwater management developments and property, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classifications of real property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":283016,"text":"As used in this section, “certified stormwater management developments and property” means any real estate improvements constructed from permeable material, such as, but not limited to, roads, parking lots, patios, and driveways, which are otherwise constructed of impermeable materials, and which the Department of Environmental Quality has certified to be designed, constructed, or reconstructed for the primary purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth by minimizing stormwater runoff. Permeable material shall be used for at least 70 percent of the surface areas that would otherwise be covered by impermeable materials.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14651,"edition_id":1,"name":"Other Exempt Property","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:49:08","date_modified":"2026-06-26 03:49:08","permalink":{"id":258097,"object_type":"structure","relational_id":14651,"identifier":"5","token":"58.1\/III\/36\/5","url":"\/58.1\/III\/36\/5\/","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":69695,"structure_id":14651,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","url":"\/58.1-3660\/","token":"58.1\/III\/36\/5\/58.1-3660","metadata":false},{"id":79013,"structure_id":14651,"section_number":"58.1-3660.1","catch_line":"Certified stormwater management developments and property","url":"\/58.1-3660.1\/","token":"58.1\/III\/36\/5\/58.1-3660.1","metadata":false},{"id":76621,"structure_id":14651,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","url":"\/58.1-3661\/","token":"58.1\/III\/36\/5\/58.1-3661","metadata":false},{"id":73001,"structure_id":14651,"section_number":"58.1-3662","catch_line":"Generating and cogenerating equipment used for energy conversion","url":"\/58.1-3662\/","token":"58.1\/III\/36\/5\/58.1-3662","metadata":false},{"id":56226,"structure_id":14651,"section_number":"58.1-3663","catch_line":"Partial taxation by one political subdivision of utility property owned by another","url":"\/58.1-3663\/","token":"58.1\/III\/36\/5\/58.1-3663","metadata":false},{"id":72777,"structure_id":14651,"section_number":"58.1-3664","catch_line":"Environmental restoration sites","url":"\/58.1-3664\/","token":"58.1\/III\/36\/5\/58.1-3664","metadata":false},{"id":69089,"structure_id":14651,"section_number":"58.1-3665","catch_line":"Partial exemption for erosion control improvements","url":"\/58.1-3665\/","token":"58.1\/III\/36\/5\/58.1-3665","metadata":false},{"id":83938,"structure_id":14651,"section_number":"58.1-3666","catch_line":"Wetlands and riparian buffers; living shorelines","url":"\/58.1-3666\/","token":"58.1\/III\/36\/5\/58.1-3666","metadata":false},{"id":85879,"structure_id":14651,"section_number":"58.1-3667","catch_line":"Effective date of property tax exemption for certified property","url":"\/58.1-3667\/","token":"58.1\/III\/36\/5\/58.1-3667","metadata":false},{"id":65960,"structure_id":14651,"section_number":"58.1-3668","catch_line":"Motor vehicle of a disabled veteran","url":"\/58.1-3668\/","token":"58.1\/III\/36\/5\/58.1-3668","metadata":false}],"previous_section":{"id":69695,"structure_id":14651,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","url":"\/58.1-3660\/","token":"58.1\/III\/36\/5\/58.1-3660","metadata":false},"next_section":{"id":76621,"structure_id":14651,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","url":"\/58.1-3661\/","token":"58.1\/III\/36\/5\/58.1-3661","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3660.1\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapters 581<\/a> and 595<\/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. It has been modified 2 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 2009, chapter 350<\/a>; in 2013, chapters 756<\/a> and 793<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":258103,"object_type":"law","relational_id":79013,"identifier":"58.1-3660.1","token":"58.1\/III\/36\/5\/58.1-3660.1","url":"\/58.1-3660.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3660.1\/","token":"58.1\/III\/36\/5\/58.1-3660.1","dublin_core":{"Title":"Certified stormwater management developments and property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3660.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Certified stormwater management developments and property<\/span>, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classifications of real property. The governing body of any county, city or town may, by ordinance<\/span>, exempt or partially exempt such property from local taxation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> As used in this section, “certified stormwater management developments and property<\/span>” means any real estate improvements constructed from permeable material<\/span>, such as, but not limited to, roads, parking lots, patios, and driveways, which are otherwise constructed of impermeable materials<\/span>, and which the Department<\/span> of Environmental Quality has certified to be designed, constructed, or reconstructed for the primary purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth by minimizing stormwater runoff. Permeable material<\/span> shall be used for at least 70 percent of the surface areas that would otherwise be covered by impermeable materials<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTIFIED STORMWATER MANAGEMENT DEVELOPMENTS AND PROPERTY (\u00a7 58.1-3660.1)\n\nA. Certified stormwater management developments and property, as defined herein,\nare hereby declared to be a separate class of property and shall constitute a\nclassification for local taxation separate from other such classifications of\nreal property. The governing body of any county, city or town may, by ordinance,\nexempt or partially exempt such property from local taxation.\n\nB. As used in this section, “certified stormwater management developments\nand property” means any real estate improvements constructed from\npermeable material, such as, but not limited to, roads, parking lots, patios,\nand driveways, which are otherwise constructed of impermeable materials, and\nwhich the Department of Environmental Quality has certified to be designed,\nconstructed, or reconstructed for the primary purpose of abating or preventing\npollution of the atmosphere or waters of the Commonwealth by minimizing\nstormwater runoff. Permeable material shall be used for at least 70 percent of\nthe surface areas that would otherwise be covered by impermeable materials.\n\nHISTORY: 1996, cc. 581, 595; 2009, c. 350; 2013, cc. 756, 793.","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}}