{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3660.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3660.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3660.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3660.html"}],"law_id":69695,"edition_id":1,"section_id":69695,"structure_id":14651,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","history":"Code 1950, \u00a7 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c. 859; 2006, cc. 375, 939; 2009, c. 671; 2014, cc. 259, 737; 2016, cc. 346, 518; 2018, c. 849; 2019, c. 441; 2020, cc. 65, 252, 1028, 1029, 1224, 1270; 2021, Sp. Sess. I, cc. 49, 50, 532; 2022, cc. 14, 501.","full_text":"A\n\nCertified pollution control equipment and facilities, 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 classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia.B\n\nAs used in this section:\n\t\t\t“Certified pollution control equipment and facilities” means any property, including real or personal property, equipment, facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the state certifying authority or subdivision certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination, except that in the case of equipment, facilities, devices, or other property intended for use by any political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems, including property that may be financed pursuant to Chapter 22 (§ 62.1-224 et seq.) of Title 62.1, the state certifying authority or subdivision certifying authority having jurisdiction with respect to such property shall, upon the request of the political subdivision, make such certification prospectively for property to be constructed, reconstructed, erected, or acquired for such purposes. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. Such property shall include solar energy equipment, facilities, or devices owned or operated by a business that collect, generate, transfer, or store thermal or electric energy whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. Such property shall also include energy storage systems, whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. All such property as described in this definition shall not include the land on which such equipment or facilities are located.\n\t\t\t“Energy storage system” means equipment, facilities, or devices that are capable of absorbing energy, storing it for a period of time, and redelivering that energy after it has been stored.\n\t\t\t“State certifying authority” means the State Water Control Board or the Virginia Department of Health, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Energy, for solar energy projects, energy storage systems, and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.\n\t\t\t“Subdivision certifying authority” means the body of a political subdivision responsible for administering the political subdivision’s water, wastewater, stormwater, or solid waste management facilities or systems. A subdivision certifying authority may only certify property pursuant to this section if the property being certified is equipment, facilities, devices, or other property intended for use by the political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems. If property is certified by a subdivision certifying authority, it shall not be required to be certified by a state certifying authority.C\n\nFor solar photovoltaic (electric energy) systems, this exemption applies only to (i) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; (ii) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, that serve any of the public institutions of higher education listed in § 23.1-100 or any private college as defined in § 23.1-105; (iii) 80 percent of the assessed value of projects for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization (a) between January 1, 2015, and June 30, 2018, for projects greater than 20 megawatts or (b) on or after July 1, 2018, for projects greater than 20 megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity, and that are first in service on or after January 1, 2017; (iv) projects equaling five megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019; and (v) 80 percent of the assessed value of all other projects equaling more than five megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019.D\n\nThe exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall not apply to any such project unless an application has been filed with the locality for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636. If a locality adopts an energy revenue share ordinance under § 58.1-2636, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance under § 58.1-2636, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization, shall be 80 percent of the assessed value when an application has been filed with the locality prior to July 1, 2030. For purposes of this subsection, “application has been filed with the locality” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance.E\n\nFor pollution control equipment and facilities certified by the Virginia Department of Health, this exemption applies only to onsite sewage systems that serve 10 or more households, use nitrogen-reducing processes and technology, and are constructed, wholly or partially, with public funds.F\n\nNotwithstanding any provision to the contrary, for any solar photovoltaic project described in clauses (iii) and (v) of subsection C for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019, the amount of the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service.G\n\nNotwithstanding any provision to the contrary, the exemption for energy storage systems provided under this section (i) shall apply only to projects greater than five megawatts and less than 150 megawatts, as measured in alternating current (AC) storage capacity, and (ii) shall be in the following amounts: 80 percent of the assessed value in the first five years of service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service.H\n\nThe exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall not apply to any such project unless an application has been filed with the locality for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636. If a locality adopts an energy revenue share ordinance under § 58.1-2636, the exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance under § 58.1-2636, the exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be as set out in subsection G when an application has been filed with the locality prior to July 1, 2030. For the purposes of this subsection, “application has been filed with the locality” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance.","order_by":null,"text":{"0":{"id":251943,"text":"Certified pollution control equipment and facilities, 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 classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":251944,"text":"As used in this section:\n\t\t\t“Certified pollution control equipment and facilities” means any property, including real or personal property, equipment, facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the state certifying authority or subdivision certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination, except that in the case of equipment, facilities, devices, or other property intended for use by any political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems, including property that may be financed pursuant to Chapter 22 (§ 62.1-224 et seq.) of Title 62.1, the state certifying authority or subdivision certifying authority having jurisdiction with respect to such property shall, upon the request of the political subdivision, make such certification prospectively for property to be constructed, reconstructed, erected, or acquired for such purposes. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. Such property shall include solar energy equipment, facilities, or devices owned or operated by a business that collect, generate, transfer, or store thermal or electric energy whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. Such property shall also include energy storage systems, whether or not such property has been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority. All such property as described in this definition shall not include the land on which such equipment or facilities are located.\n\t\t\t“Energy storage system” means equipment, facilities, or devices that are capable of absorbing energy, storing it for a period of time, and redelivering that energy after it has been stored.\n\t\t\t“State certifying authority” means the State Water Control Board or the Virginia Department of Health, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Energy, for solar energy projects, energy storage systems, and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.\n\t\t\t“Subdivision certifying authority” means the body of a political subdivision responsible for administering the political subdivision’s water, wastewater, stormwater, or solid waste management facilities or systems. A subdivision certifying authority may only certify property pursuant to this section if the property being certified is equipment, facilities, devices, or other property intended for use by the political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems. If property is certified by a subdivision certifying authority, it shall not be required to be certified by a state certifying authority.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":251945,"text":"For solar photovoltaic (electric energy) systems, this exemption applies only to (i) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; (ii) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, that serve any of the public institutions of higher education listed in § 23.1-100 or any private college as defined in § 23.1-105; (iii) 80 percent of the assessed value of projects for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization (a) between January 1, 2015, and June 30, 2018, for projects greater than 20 megawatts or (b) on or after July 1, 2018, for projects greater than 20 megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity, and that are first in service on or after January 1, 2017; (iv) projects equaling five megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019; and (v) 80 percent of the assessed value of all other projects equaling more than five megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":251946,"text":"The exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall not apply to any such project unless an application has been filed with the locality for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636. If a locality adopts an energy revenue share ordinance under § 58.1-2636, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance under § 58.1-2636, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization, shall be 80 percent of the assessed value when an application has been filed with the locality prior to July 1, 2030. For purposes of this subsection, “application has been filed with the locality” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":251947,"text":"For pollution control equipment and facilities certified by the Virginia Department of Health, this exemption applies only to onsite sewage systems that serve 10 or more households, use nitrogen-reducing processes and technology, and are constructed, wholly or partially, with public funds.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":251948,"text":"Notwithstanding any provision to the contrary, for any solar photovoltaic project described in clauses (iii) and (v) of subsection C for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019, the amount of the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":251949,"text":"Notwithstanding any provision to the contrary, the exemption for energy storage systems provided under this section (i) shall apply only to projects greater than five megawatts and less than 150 megawatts, as measured in alternating current (AC) storage capacity, and (ii) shall be in the following amounts: 80 percent of the assessed value in the first five years of service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"7":{"id":251950,"text":"The exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall not apply to any such project unless an application has been filed with the locality for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636. If a locality adopts an energy revenue share ordinance under § 58.1-2636, the exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance under § 58.1-2636, the exemption for energy storage systems greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be as set out in subsection G when an application has been filed with the locality prior to July 1, 2030. For the purposes of this subsection, “application has been filed with the locality” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"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}],"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3660\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1972, chapter 694; in 1984, chapter 675; in 1995, chapter 229<\/a>; in 2003, chapter 859<\/a>; in 2006, chapters 375<\/a> and 939<\/a>; in 2009, chapter 671<\/a>; in 2014, chapters 259<\/a> and 737<\/a>; in 2016, chapters 346<\/a> and 518<\/a>; in 2018, chapter 849<\/a>; in 2019, chapter 441<\/a>; in 2020, chapters 65<\/a>, 252<\/a>, 1028<\/a>, 1029<\/a>, 1224<\/a>, and 1270<\/a>; in 2022, chapters 14<\/a> and 501<\/a>.<\/p>","references":[{"id":85862,"section_number":"58.1-2600","catch_line":"Definitions","order_by":null,"url":"\/58.1-2600\/"},{"id":80994,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","order_by":null,"url":"\/58.1-2606.1\/"},{"id":81349,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","order_by":null,"url":"\/58.1-2636\/"},{"id":76621,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","order_by":null,"url":"\/58.1-3661\/"},{"id":69050,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","order_by":null,"url":"\/58.1-609.3\/"}],"refers_to":[{"id":59984,"section_number":"23.1-100","catch_line":"Definitions","order_by":null,"url":"\/23.1-100\/"},{"id":62159,"section_number":"23.1-105","catch_line":"Contracts with certain nonprofit private institutions of higher education","order_by":null,"url":"\/23.1-105\/"},{"id":81349,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","order_by":null,"url":"\/58.1-2636\/"},{"id":67684,"section_number":"62.1-224","catch_line":"Definitions","order_by":null,"url":"\/62.1-224\/"}],"permalink":{"id":258099,"object_type":"law","relational_id":69695,"identifier":"58.1-3660","token":"58.1\/III\/36\/5\/58.1-3660","url":"\/58.1-3660\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3660\/","token":"58.1\/III\/36\/5\/58.1-3660","dublin_core":{"Title":"Certified pollution control equipment and facilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3660","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Certified pollution control equipment and facilities<\/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 classification of real or personal property and such property. Certified pollution control equipment and facilities<\/span> shall be exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> As used in this section:\n\t\t\t“Certified pollution control equipment and facilities<\/span>” means any property, including real or personal property, equipment, facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the state certifying authority<\/span> or subdivision certifying authority<\/span> having jurisdiction<\/span> with respect to such property has certified to the Department<\/span> of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination, except that in the case of equipment, facilities, devices, or other property intended for use by any political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems, including property that may be financed pursuant to Chapter 22 (§ 62.1-224<\/a> et seq.) of Title 62.1, the state certifying authority<\/span> or subdivision certifying authority<\/span> having jurisdiction<\/span> with respect to such property shall, upon the request of the political subdivision, make such certification prospectively for property to be constructed, reconstructed, erected, or acquired for such purposes. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department<\/span> of Taxation by a state certifying authority<\/span> or subdivision certifying authority<\/span>. Such property shall include solar energy equipment, facilities, or devices owned or operated by a business that collect, generate, transfer, or store thermal or electric energy whether or not such property has been certified to the Department<\/span> of Taxation by a state certifying authority<\/span> or subdivision certifying authority<\/span>. Such property shall also include energy storage systems<\/span>, whether or not such property has been certified to the Department<\/span> of Taxation by a state certifying authority<\/span> or subdivision certifying authority<\/span>. All such property as described in this definition shall not include the land on which such equipment or facilities are located.\n\t\t\t“Energy storage system<\/span>” means equipment, facilities, or devices that are capable of absorbing energy, storing it for a period of time, and redelivering that energy after it has been stored.\n\t\t\t“State certifying authority<\/span>” means the State Water Control Board or the Virginia Department<\/span> of Health, for water pollution; the State Air Pollution Control Board, for air pollution; the Department<\/span> of Energy, for solar energy projects, energy storage systems<\/span>, and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.\n\t\t\t“Subdivision certifying authority<\/span>” means the body of a political subdivision responsible for administering the political subdivision’s water, wastewater, stormwater, or solid waste management facilities or systems. A subdivision certifying authority<\/span> may only certify property pursuant to this section if the property being certified is equipment, facilities, devices, or other property intended for use by the political subdivision in conjunction with the operation of its water, wastewater, stormwater, or solid waste management facilities or systems. If property is certified by a subdivision certifying authority<\/span>, it shall not be required to be certified by a state certifying authority<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For solar photovoltaic (electric energy) systems, this exemption applies only to (i) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; (ii) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, that serve any of the public institutions of higher education listed in § 23.1-100<\/a> or any private college as defined in § 23.1-105<\/a>; (iii) 80 percent of the assessed value of projects for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization (a) between January 1, 2015, and June 30, 2018, for projects greater than 20 megawatts or (b) on or after July 1, 2018, for projects greater than 20 megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity, and that are first in service on or after January 1, 2017; (iv) projects equaling five megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019; and (v) 80 percent of the assessed value of all other projects equaling more than five megawatts and less than 150 megawatts, as measured in alternating current (AC) generation capacity for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall not apply to any such project unless an application has been filed with the locality<\/span> for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636<\/a>. If a locality adopts an energy revenue share ordinance<\/span> under § 58.1-2636<\/a>, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance<\/span> under § 58.1-2636<\/a>, the exemption for solar photovoltaic (electric energy) projects greater than five megawatts, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization, shall be 80 percent of the assessed value when an application has been filed with the locality<\/span> prior to July 1, 2030. For purposes of this subsection, “application has been filed with the locality<\/span>” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance<\/span> to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> For pollution control equipment and facilities certified by the Virginia Department<\/span> of Health, this exemption applies only to onsite sewage systems that serve 10 or more households, use nitrogen-reducing processes and technology, and are constructed, wholly or partially, with public funds. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Notwithstanding any provision to the contrary, for any solar photovoltaic project described in clauses (iii) and (v) of subsection C for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019, the amount of the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Notwithstanding any provision to the contrary, the exemption for energy storage systems<\/span> provided under this section (i) shall apply only to projects greater than five megawatts and less than 150 megawatts, as measured in alternating current (AC) storage capacity, and (ii) shall be in the following amounts: 80 percent of the assessed value in the first five years of service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> The exemption for energy storage systems<\/span> greater than five megawatts, as measured in alternating current (AC) storage capacity, shall not apply to any such project unless an application has been filed with the locality<\/span> for the project before July 1, 2030, regardless of whether a locality assesses a revenue share on such project pursuant to the provisions of § 58.1-2636<\/a>. If a locality adopts an energy revenue share ordinance<\/span> under § 58.1-2636<\/a>, the exemption for energy storage systems<\/span> greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be 100 percent of the assessed value. If a locality does not adopt an energy revenue share ordinance<\/span> under § 58.1-2636<\/a>, the exemption for energy storage systems<\/span> greater than five megawatts, as measured in alternating current (AC) storage capacity, shall be as set out in subsection G when an application has been filed with the locality<\/span> prior to July 1, 2030. For the purposes of this subsection, “application has been filed with the locality<\/span>” means an applicant has filed an application for a zoning confirmation from the locality for a by-right use or an application for land use approval under the locality’s zoning ordinance<\/span> to include an application for a conditional use permit, special use permit, special exception, or other application as set out in the locality’s zoning ordinance<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTIFIED POLLUTION CONTROL EQUIPMENT AND FACILITIES (\u00a7 58.1-3660)\n\nA. Certified pollution control equipment and facilities, as defined herein, are\nhereby declared to be a separate class of property and shall constitute a\nclassification for local taxation separate from other such classification of\nreal or personal property and such property. Certified pollution control\nequipment and facilities shall be exempt from state and local taxation pursuant\nto Article X, § 6 (d) of the Constitution of Virginia.\n\nB. As used in this section:\n\t\t\t“Certified pollution control equipment and facilities” means any\nproperty, including real or personal property, equipment, facilities, or\ndevices, used primarily for the purpose of abating or preventing pollution of\nthe atmosphere or waters of the Commonwealth and which the state certifying\nauthority or subdivision certifying authority having jurisdiction with respect\nto such property has certified to the Department of Taxation as having been\nconstructed, reconstructed, erected, or acquired in conformity with the state\nprogram or requirements for abatement or control of water or atmospheric\npollution or contamination, except that in the case of equipment, facilities,\ndevices, or other property intended for use by any political subdivision in\nconjunction with the operation of its water, wastewater, stormwater, or solid\nwaste management facilities or systems, including property that may be financed\npursuant to Chapter 22 (§ 62.1-224 et seq.) of Title 62.1, the state\ncertifying authority or subdivision certifying authority having jurisdiction\nwith respect to such property shall, upon the request of the political\nsubdivision, make such certification prospectively for property to be\nconstructed, reconstructed, erected, or acquired for such purposes. Such\nproperty shall include, but is not limited to, any equipment used to grind,\nchip, or mulch trees, tree stumps, underbrush, and other vegetative cover for\nreuse as mulch, compost, landfill gas, synthetic or natural gas recovered from\nwaste or other fuel, and equipment used in collecting, processing, and\ndistributing, or generating electricity from, landfill gas or synthetic or\nnatural gas recovered from waste, whether or not such property has been\ncertified to the Department of Taxation by a state certifying authority or\nsubdivision certifying authority. Such property shall include solar energy\nequipment, facilities, or devices owned or operated by a business that collect,\ngenerate, transfer, or store thermal or electric energy whether or not such\nproperty has been certified to the Department of Taxation by a state certifying\nauthority or subdivision certifying authority. Such property shall also include\nenergy storage systems, whether or not such property has been certified to the\nDepartment of Taxation by a state certifying authority or subdivision certifying\nauthority. All such property as described in this definition shall not include\nthe land on which such equipment or facilities are located.\n\t\t\t“Energy storage system” means equipment, facilities, or devices\nthat are capable of absorbing energy, storing it for a period of time, and\nredelivering that energy after it has been stored.\n\t\t\t“State certifying authority” means the State Water Control Board\nor the Virginia Department of Health, for water pollution; the State Air\nPollution Control Board, for air pollution; the Department of Energy, for solar\nenergy projects, energy storage systems, and for coal, oil, and gas production,\nincluding gas, natural gas, and coalbed methane gas; and the Virginia Waste\nManagement Board, for waste disposal facilities, natural gas recovered from\nwaste facilities, and landfill gas production facilities, and shall include any\ninterstate agency authorized to act in place of a certifying authority of the\nCommonwealth.\n\t\t\t“Subdivision certifying authority” means the body of a political\nsubdivision responsible for administering the political subdivision’s\nwater, wastewater, stormwater, or solid waste management facilities or systems.\nA subdivision certifying authority may only certify property pursuant to this\nsection if the property being certified is equipment, facilities, devices, or\nother property intended for use by the political subdivision in conjunction with\nthe operation of its water, wastewater, stormwater, or solid waste management\nfacilities or systems. If property is certified by a subdivision certifying\nauthority, it shall not be required to be certified by a state certifying\nauthority.\n\nC. For solar photovoltaic (electric energy) systems, this exemption applies only\nto (i) projects equaling 20 megawatts or less, as measured in alternating\ncurrent (AC) generation capacity, for which an initial interconnection request\nform has been filed with an electric utility or a regional transmission\norganization on or before December 31, 2018; (ii) projects equaling 20 megawatts\nor less, as measured in alternating current (AC) generation capacity, that serve\nany of the public institutions of higher education listed in § 23.1-100 or\nany private college as defined in § 23.1-105; (iii) 80 percent of the\nassessed value of projects for which an initial interconnection request form has\nbeen filed with an electric utility or a regional transmission organization (a)\nbetween January 1, 2015, and June 30, 2018, for projects greater than 20\nmegawatts or (b) on or after July 1, 2018, for projects greater than 20\nmegawatts and less than 150 megawatts, as measured in alternating current (AC)\ngeneration capacity, and that are first in service on or after January 1, 2017;\n(iv) projects equaling five megawatts or less, as measured in alternating\ncurrent (AC) generation capacity, for which an initial interconnection request\nform has been filed with an electric utility or a regional transmission\norganization on or after January 1, 2019; and (v) 80 percent of the assessed\nvalue of all other projects equaling more than five megawatts and less than 150\nmegawatts, as measured in alternating current (AC) generation capacity for which\nan initial interconnection request form has been filed with an electric utility\nor a regional transmission organization on or after January 1, 2019.\n\nD. The exemption for solar photovoltaic (electric energy) projects greater than\nfive megawatts, as measured in alternating current (AC) generation capacity,\nshall not apply to any such project unless an application has been filed with\nthe locality for the project before July 1, 2030, regardless of whether a\nlocality assesses a revenue share on such project pursuant to the provisions of\n§ 58.1-2636. If a locality adopts an energy revenue share ordinance under\n§ 58.1-2636, the exemption for solar photovoltaic (electric energy)\nprojects greater than five megawatts, as measured in alternating current (AC)\ngeneration capacity, shall be 100 percent of the assessed value. If a locality\ndoes not adopt an energy revenue share ordinance under § 58.1-2636, the\nexemption for solar photovoltaic (electric energy) projects greater than five\nmegawatts, as measured in alternating current (AC) generation capacity, for\nwhich an initial interconnection request form has been filed with an electric\nutility or a regional transmission organization, shall be 80 percent of the\nassessed value when an application has been filed with the locality prior to\nJuly 1, 2030. For purposes of this subsection, “application has been filed\nwith the locality” means an applicant has filed an application for a\nzoning confirmation from the locality for a by-right use or an application for\nland use approval under the locality’s zoning ordinance to include an\napplication for a conditional use permit, special use permit, special exception,\nor other application as set out in the locality’s zoning ordinance.\n\nE. For pollution control equipment and facilities certified by the Virginia\nDepartment of Health, this exemption applies only to onsite sewage systems that\nserve 10 or more households, use nitrogen-reducing processes and technology, and\nare constructed, wholly or partially, with public funds.\n\nF. Notwithstanding any provision to the contrary, for any solar photovoltaic\nproject described in clauses (iii) and (v) of subsection C for which an initial\ninterconnection request form has been filed with an electric utility or a\nregional transmission organization on or after January 1, 2019, the amount of\nthe exemption shall be as follows: 80 percent of the assessed value in the first\nfive years in service after commencement of commercial operation, 70 percent of\nthe assessed value in the second five years in service, and 60 percent of the\nassessed value for all remaining years in service.\n\nG. Notwithstanding any provision to the contrary, the exemption for energy\nstorage systems provided under this section (i) shall apply only to projects\ngreater than five megawatts and less than 150 megawatts, as measured in\nalternating current (AC) storage capacity, and (ii) shall be in the following\namounts: 80 percent of the assessed value in the first five years of service\nafter commencement of commercial operation, 70 percent of the assessed value in\nthe second five years in service, and 60 percent of the assessed value for all\nremaining years in service.\n\nH. The exemption for energy storage systems greater than five megawatts, as\nmeasured in alternating current (AC) storage capacity, shall not apply to any\nsuch project unless an application has been filed with the locality for the\nproject before July 1, 2030, regardless of whether a locality assesses a revenue\nshare on such project pursuant to the provisions of § 58.1-2636. If a\nlocality adopts an energy revenue share ordinance under § 58.1-2636, the\nexemption for energy storage systems greater than five megawatts, as measured in\nalternating current (AC) storage capacity, shall be 100 percent of the assessed\nvalue. If a locality does not adopt an energy revenue share ordinance under\n§ 58.1-2636, the exemption for energy storage systems greater than five\nmegawatts, as measured in alternating current (AC) storage capacity, shall be as\nset out in subsection G when an application has been filed with the locality\nprior to July 1, 2030. For the purposes of this subsection, “application\nhas been filed with the locality” means an applicant has filed an\napplication for a zoning confirmation from the locality for a by-right use or an\napplication for land use approval under the locality’s zoning ordinance to\ninclude an application for a conditional use permit, special use permit, special\nexception, or other application as set out in the locality’s zoning\nordinance.\n\nHISTORY: Code 1950, \u00a7 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003,\nc. 859; 2006, cc. 375, 939; 2009, c. 671; 2014, cc. 259, 737; 2016, cc. 346,\n518; 2018, c. 849; 2019, c. 441; 2020, cc. 65, 252, 1028, 1029, 1224, 1270;\n2021, Sp. Sess. I, cc. 49, 50, 532; 2022, cc. 14, 501.","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}}