{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3665.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3665.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3665.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3665.html"}],"law_id":69089,"edition_id":1,"section_id":69089,"structure_id":14651,"section_number":"58.1-3665","catch_line":"Partial exemption for erosion control improvements","history":"1998, c. 272.","full_text":"A\n\nReal estate that has been improved through the placement of rock or concrete breakwaters, bulkheads, gabions, revetments, or similar structural improvements installed to control erosion, and is used primarily for the purpose of abating or preventing pollution of the waters of the Commonwealth, is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city or town may, by ordinance, provide for the partial exemption from local taxation of such real estate, subject to such conditions and restrictions as the ordinance may prescribe. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this section.B\n\nThe partial exemption authorized by this section shall not exceed (i) all or a portion of the increase in the assessed value of the real property resulting from the placement of the structural improvements described in subsection A, as determined by the commissioner of revenue or other local assessing officer, or (ii) fifty percent of the cost of such improvements, as determined by the governing body of the county, city or town. Any exemption (i) may commence upon completion of the improvements or on January 1 of the year following such completion and (ii) shall run with the real estate for a period not to exceed fifteen years. The governing body of the county, city or town may provide that the amount or percentage of an exemption shall decrease in annual steps over the entire fifteen-year exemption period or a portion thereof.C\n\nNothing in this section shall be construed to permit the commissioner of revenue or other local assessing officer to list upon the land book any reduced value due to the exemption provided pursuant to subsection B.D\n\nThe governing body of any county, city or town is authorized to assess a fee, not to exceed fifty dollars, for processing an application requesting the exemption authorized by this section. No property shall be eligible for such exemption unless any appropriate permits have been obtained and the commissioner of the revenue or other assessing officer has verified that the improvements described on the application have been completed.","order_by":null,"text":{"0":{"id":250058,"text":"Real estate that has been improved through the placement of rock or concrete breakwaters, bulkheads, gabions, revetments, or similar structural improvements installed to control erosion, and is used primarily for the purpose of abating or preventing pollution of the waters of the Commonwealth, is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city or town may, by ordinance, provide for the partial exemption from local taxation of such real estate, subject to such conditions and restrictions as the ordinance may prescribe. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":250059,"text":"The partial exemption authorized by this section shall not exceed (i) all or a portion of the increase in the assessed value of the real property resulting from the placement of the structural improvements described in subsection A, as determined by the commissioner of revenue or other local assessing officer, or (ii) fifty percent of the cost of such improvements, as determined by the governing body of the county, city or town. Any exemption (i) may commence upon completion of the improvements or on January 1 of the year following such completion and (ii) shall run with the real estate for a period not to exceed fifteen years. The governing body of the county, city or town may provide that the amount or percentage of an exemption shall decrease in annual steps over the entire fifteen-year exemption period or a portion thereof.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":250060,"text":"Nothing in this section shall be construed to permit the commissioner of revenue or other local assessing officer to list upon the land book any reduced value due to the exemption provided pursuant to subsection B.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":250061,"text":"The governing body of any county, city or town is authorized to assess a fee, not to exceed fifty dollars, for processing an application requesting the exemption authorized by this section. No property shall be eligible for such exemption unless any appropriate permits have been obtained and the commissioner of the revenue or other assessing officer has verified that the improvements described on the application have been completed.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3665\/","history_text":"

This law was first created in 1998. The record of its establishment is cataloged in chapter 272<\/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":false,"refers_to":false,"permalink":{"id":258123,"object_type":"law","relational_id":69089,"identifier":"58.1-3665","token":"58.1\/III\/36\/5\/58.1-3665","url":"\/58.1-3665\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3665\/","token":"58.1\/III\/36\/5\/58.1-3665","dublin_core":{"Title":"Partial exemption for erosion control improvements","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3665","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Real estate that has been improved through the placement of rock or concrete breakwaters, bulkheads, gabions, revetments, or similar structural improvements installed to control erosion, and is used primarily for the purpose of abating or preventing pollution of the waters of the Commonwealth, is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city or town may, by ordinance<\/span>, provide for the partial exemption from local taxation of such real estate, subject to such conditions and restrictions as the ordinance<\/span> may prescribe. The governing body of a county, city or town may establish criteria for determining whether real estate qualifies for the partial exemption authorized by this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The partial exemption authorized by this section shall not exceed (i) all or a portion of the increase in the assessed value of the real property resulting from the placement of the structural improvements described in subsection A, as determined by the commissioner of revenue or other local assessing officer, or (ii) fifty percent of the cost of such improvements, as determined by the governing body of the county, city or town. Any exemption (i) may commence upon completion of the improvements or on January 1 of the year following such completion and (ii) shall run with the real estate for a period not to exceed fifteen years. The governing body of the county, city or town may provide that the amount or percentage of an exemption shall decrease in annual steps over the entire fifteen-year exemption period or a portion thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this section shall be construed to permit the commissioner of revenue or other local assessing officer to list upon the land book any reduced value due to the exemption provided pursuant to subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The governing body of any county, city or town is authorized to assess a fee, not to exceed fifty dollars, for processing an application requesting the exemption authorized by this section. No property shall be eligible for such exemption unless any appropriate permits have been obtained and the commissioner of the revenue or other assessing officer has verified that the improvements described on the application have been completed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPARTIAL EXEMPTION FOR EROSION CONTROL IMPROVEMENTS (\u00a7 58.1-3665)\n\nA. Real estate that has been improved through the placement of rock or concrete\nbreakwaters, bulkheads, gabions, revetments, or similar structural improvements\ninstalled to control erosion, and is used primarily for the purpose of abating\nor preventing pollution of the waters of the Commonwealth, is hereby declared to\nbe a separate class of property and shall constitute a classification for local\ntaxation separate from other classifications of real property. The governing\nbody of any county, city or town may, by ordinance, provide for the partial\nexemption from local taxation of such real estate, subject to such conditions\nand restrictions as the ordinance may prescribe. The governing body of a county,\ncity or town may establish criteria for determining whether real estate\nqualifies for the partial exemption authorized by this section.\n\nB. The partial exemption authorized by this section shall not exceed (i) all or\na portion of the increase in the assessed value of the real property resulting\nfrom the placement of the structural improvements described in subsection A, as\ndetermined by the commissioner of revenue or other local assessing officer, or\n(ii) fifty percent of the cost of such improvements, as determined by the\ngoverning body of the county, city or town. Any exemption (i) may commence upon\ncompletion of the improvements or on January 1 of the year following such\ncompletion and (ii) shall run with the real estate for a period not to exceed\nfifteen years. The governing body of the county, city or town may provide that\nthe amount or percentage of an exemption shall decrease in annual steps over the\nentire fifteen-year exemption period or a portion thereof.\n\nC. Nothing in this section shall be construed to permit the commissioner of\nrevenue or other local assessing officer to list upon the land book any reduced\nvalue due to the exemption provided pursuant to subsection B.\n\nD. The governing body of any county, city or town is authorized to assess a fee,\nnot to exceed fifty dollars, for processing an application requesting the\nexemption authorized by this section. No property shall be eligible for such\nexemption unless any appropriate permits have been obtained and the commissioner\nof the revenue or other assessing officer has verified that the improvements\ndescribed on the application have been completed.\n\nHISTORY: 1998, c. 272.","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}}