{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3664.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3664.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3664.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3664.html"}],"law_id":72777,"edition_id":1,"section_id":72777,"structure_id":14651,"section_number":"58.1-3664","catch_line":"Environmental restoration sites","history":"1997, c. 849.","full_text":"Environmental restoration sites, 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 property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation annually for a period not in excess of five years.\n\t\t“Environmental restoration site” means real estate which contains or did contain environmental contamination from the release of hazardous substances, hazardous wastes, solid waste or petroleum, the restoration of which would abate or prevent pollution to the atmosphere or waters of the Commonwealth and which (i) is subject to voluntary remediation pursuant to \u00a7 10.1-1232 and (ii) receives a certificate of continued eligibility from the Virginia Waste Management Board during each year which it qualifies for the tax treatment described in this section.","order_by":null,"text":{"0":{"id":262130,"text":"Environmental restoration sites, 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 property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation annually for a period not in excess of five years.\n\t\t“Environmental restoration site” means real estate which contains or did contain environmental contamination from the release of hazardous substances, hazardous wastes, solid waste or petroleum, the restoration of which would abate or prevent pollution to the atmosphere or waters of the Commonwealth and which (i) is subject to voluntary remediation pursuant to \u00a7 10.1-1232 and (ii) receives a certificate of continued eligibility from the Virginia Waste Management Board during each year which it qualifies for the tax treatment described in this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3664\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 849<\/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.<\/p>","references":[{"id":85879,"section_number":"58.1-3667","catch_line":"Effective date of property tax exemption for certified property","order_by":null,"url":"\/58.1-3667\/"}],"refers_to":[{"id":84797,"section_number":"10.1-1232","catch_line":"Voluntary Remediation Program","order_by":null,"url":"\/10.1-1232\/"}],"permalink":{"id":258119,"object_type":"law","relational_id":72777,"identifier":"58.1-3664","token":"58.1\/III\/36\/5\/58.1-3664","url":"\/58.1-3664\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3664\/","token":"58.1\/III\/36\/5\/58.1-3664","dublin_core":{"Title":"Environmental restoration sites","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3664","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Environmental restoration sites<\/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 property. The governing body of any county, city or town may, by ordinance<\/span>, exempt or partially exempt such property from local taxation annually for a period not in excess of five years.\n\t\t“Environmental restoration site<\/span>” means real estate which contains or did contain environmental contamination from the release of hazardous substances, hazardous wastes, solid waste or petroleum, the restoration of which would abate or prevent pollution to the atmosphere or waters of the Commonwealth and which (i) is subject to voluntary remediation pursuant to \u00a7 10.1-1232<\/a> and (ii) receives a certificate of continued eligibility from the Virginia Waste Management Board during each year which it qualifies for the tax treatment described in this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nENVIRONMENTAL RESTORATION SITES (\u00a7 58.1-3664)\n\nEnvironmental restoration sites, as defined herein, are hereby declared to be a\nseparate class of property and shall constitute a classification for local\ntaxation separate from other such classification of real property. The governing\nbody of any county, city or town may, by ordinance, exempt or partially exempt\nsuch property from local taxation annually for a period not in excess of five\nyears.\n\t\t“Environmental restoration site” means real estate which contains\nor did contain environmental contamination from the release of hazardous\nsubstances, hazardous wastes, solid waste or petroleum, the restoration of which\nwould abate or prevent pollution to the atmosphere or waters of the Commonwealth\nand which (i) is subject to voluntary remediation pursuant to \u00a7 10.1-1232 and\n(ii) receives a certificate of continued eligibility from the Virginia Waste\nManagement Board during each year which it qualifies for the tax treatment\ndescribed in this section.\n\nHISTORY: 1997, c. 849.","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}}