{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-801.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-801.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-801.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-801.html"}],"law_id":72560,"edition_id":1,"section_id":72560,"structure_id":12866,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","history":"Code 1950, \u00a7 58-54; 1968, c. 778; 1970, c. 772; 1984, c. 675; 2004, Sp. Sess. I, c. 3; 2024, c. 140.","full_text":"A\n\nOn every deed admitted to record, except a deed exempt from taxation by law, there is hereby levied a state recordation tax. The rate of the tax shall be 25 cents on every $100 or fraction thereof of (i) the consideration of the deed or (ii) the actual value of the property conveyed, whichever is greater. For the purposes of this chapter, “value of the property conveyed” or “value of the interest” means the most recent property tax assessment for such property at the time the property is conveyed.\n\t\t\tUpon deeds conveying property lying partly within the Commonwealth and partly without the Commonwealth, the tax herein imposed shall apply only to the value of so much of the property conveyed as is situated within the Commonwealth.B\n\nWhen the charter of a corporation is amended, and the only effect of such amendment is to change the corporate name of such corporation, the tax upon the recordation of a deed conveying to, or vesting in, such corporation under its changed name, the title to any or all of the real or personal property of such corporation held in its name as it existed immediately prior to such amendment, shall be 50 cents.","order_by":null,"text":{"0":{"id":261267,"text":"On every deed admitted to record, except a deed exempt from taxation by law, there is hereby levied a state recordation tax. The rate of the tax shall be 25 cents on every $100 or fraction thereof of (i) the consideration of the deed or (ii) the actual value of the property conveyed, whichever is greater. For the purposes of this chapter, “value of the property conveyed” or “value of the interest” means the most recent property tax assessment for such property at the time the property is conveyed.\n\t\t\tUpon deeds conveying property lying partly within the Commonwealth and partly without the Commonwealth, the tax herein imposed shall apply only to the value of so much of the property conveyed as is situated within the Commonwealth.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":261268,"text":"When the charter of a corporation is amended, and the only effect of such amendment is to change the corporate name of such corporation, the tax upon the recordation of a deed conveying to, or vesting in, such corporation under its changed name, the title to any or all of the real or personal property of such corporation held in its name as it existed immediately prior to such amendment, shall be 50 cents.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":12866,"edition_id":1,"name":"State Recordation Tax","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:57","date_modified":"2026-06-26 03:43:57","permalink":{"id":254983,"object_type":"structure","relational_id":12866,"identifier":"8","token":"58.1\/I\/8","url":"\/58.1\/I\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":65821,"structure_id":12866,"section_number":"58.1-800","catch_line":"Title","url":"\/58.1-800\/","token":"58.1\/I\/8\/58.1-800","metadata":false},{"id":72560,"structure_id":12866,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","url":"\/58.1-801\/","token":"58.1\/I\/8\/58.1-801","metadata":false},{"id":68987,"structure_id":12866,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","url":"\/58.1-802\/","token":"58.1\/I\/8\/58.1-802","metadata":false},{"id":66942,"structure_id":12866,"section_number":"58.1-802.1","catch_line":"Repealed","url":"\/58.1-802.1\/","token":"58.1\/I\/8\/58.1-802.1","metadata":false},{"id":83092,"structure_id":12866,"section_number":"58.1-802.2","catch_line":"Repealed","url":"\/58.1-802.2\/","token":"58.1\/I\/8\/58.1-802.2","metadata":false},{"id":84181,"structure_id":12866,"section_number":"58.1-802.3","catch_line":"Regional transportation improvement fee","url":"\/58.1-802.3\/","token":"58.1\/I\/8\/58.1-802.3","metadata":false},{"id":76835,"structure_id":12866,"section_number":"58.1-802.4","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee","url":"\/58.1-802.4\/","token":"58.1\/I\/8\/58.1-802.4","metadata":false},{"id":69082,"structure_id":12866,"section_number":"58.1-802.5","catch_line":"(For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee","url":"\/58.1-802.5\/","token":"58.1\/I\/8\/58.1-802.5","metadata":false},{"id":55377,"structure_id":12866,"section_number":"58.1-803","catch_line":"Deeds of trust or mortgages; 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exceptions; assessment and collection of tax; penalty for misrepresentation","url":"\/58.1-812\/","token":"58.1\/I\/8\/58.1-812","metadata":false},{"id":86048,"structure_id":12866,"section_number":"58.1-813","catch_line":"Collection of tax by Department","url":"\/58.1-813\/","token":"58.1\/I\/8\/58.1-813","metadata":false},{"id":53999,"structure_id":12866,"section_number":"58.1-814","catch_line":"City or county recordation tax","url":"\/58.1-814\/","token":"58.1\/I\/8\/58.1-814","metadata":false},{"id":83232,"structure_id":12866,"section_number":"58.1-815","catch_line":"Repealed","url":"\/58.1-815\/","token":"58.1\/I\/8\/58.1-815","metadata":false},{"id":69986,"structure_id":12866,"section_number":"58.1-815.2","catch_line":"Repealed","url":"\/58.1-815.2\/","token":"58.1\/I\/8\/58.1-815.2","metadata":false},{"id":64922,"structure_id":12866,"section_number":"58.1-815.3","catch_line":"Repealed","url":"\/58.1-815.3\/","token":"58.1\/I\/8\/58.1-815.3","metadata":false},{"id":54021,"structure_id":12866,"section_number":"58.1-815.4","catch_line":"(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund","url":"\/58.1-815.4\/","token":"58.1\/I\/8\/58.1-815.4","metadata":false},{"id":69110,"structure_id":12866,"section_number":"58.1-816","catch_line":"(Contingent effective date \u2014 see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties","url":"\/58.1-816\/","token":"58.1\/I\/8\/58.1-816","metadata":false},{"id":80726,"structure_id":12866,"section_number":"58.1-816.1","catch_line":"Transportation Improvement Program Set-aside Fund","url":"\/58.1-816.1\/","token":"58.1\/I\/8\/58.1-816.1","metadata":false},{"id":61159,"structure_id":12866,"section_number":"58.1-817","catch_line":"Fee for open-space preservation","url":"\/58.1-817\/","token":"58.1\/I\/8\/58.1-817","metadata":false}],"previous_section":{"id":65821,"structure_id":12866,"section_number":"58.1-800","catch_line":"Title","url":"\/58.1-800\/","token":"58.1\/I\/8\/58.1-800","metadata":false},"next_section":{"id":68987,"structure_id":12866,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","url":"\/58.1-802\/","token":"58.1\/I\/8\/58.1-802","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-801\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1968, chapter 778; in 1970, chapter 772; in 1984, chapter 675; in 2024, chapter 140<\/a>.<\/p>","references":[{"id":78488,"section_number":"17.1-223","catch_line":"Duty of clerk to record writings, etc., and make index","order_by":null,"url":"\/17.1-223\/"},{"id":72471,"section_number":"17.1-227.1","catch_line":"Use of cover sheets on deeds or other instruments by circuit court clerks","order_by":null,"url":"\/17.1-227.1\/"},{"id":73799,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","order_by":null,"url":"\/58.1-809\/"},{"id":86914,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","order_by":null,"url":"\/58.1-811\/"},{"id":54021,"section_number":"58.1-815.4","catch_line":"(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund","order_by":null,"url":"\/58.1-815.4\/"},{"id":69110,"section_number":"58.1-816","catch_line":"(Contingent effective date \u2014 see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties","order_by":null,"url":"\/58.1-816\/"}],"refers_to":false,"permalink":{"id":254989,"object_type":"law","relational_id":72560,"identifier":"58.1-801","token":"58.1\/I\/8\/58.1-801","url":"\/58.1-801\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-801\/","token":"58.1\/I\/8\/58.1-801","dublin_core":{"Title":"Deeds generally; charter amendments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-801","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> On every deed admitted to record, except a deed exempt from taxation by law<\/span>, there is hereby levied a state recordation tax. The rate of the tax shall be 25 cents on every $100 or fraction thereof of (i) the consideration of the deed or (ii) the actual value of the property conveyed<\/span>, whichever is greater. For the purposes of this chapter, “value of the property conveyed<\/span>” or “value of the interest<\/span>” means the most recent property tax assessment for such property at the time the property is conveyed.\n\t\t\tUpon deeds conveying property lying partly within the Commonwealth and partly without the Commonwealth, the tax herein imposed shall apply only to the value of so much of the property conveyed as is situated within the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> When the charter of a corporation is amended, and the only effect of such amendment is to change the corporate name of such corporation, the tax upon the recordation of a deed conveying to, or vesting in, such corporation under its changed name, the title to any or all of the real or personal property of such corporation held in its name as it existed immediately prior to such amendment, shall be 50 cents. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEEDS GENERALLY; CHARTER AMENDMENTS (\u00a7 58.1-801)\n\nA. On every deed admitted to record, except a deed exempt from taxation by law,\nthere is hereby levied a state recordation tax. The rate of the tax shall be 25\ncents on every $100 or fraction thereof of (i) the consideration of the deed or\n(ii) the actual value of the property conveyed, whichever is greater. For the\npurposes of this chapter, “value of the property conveyed” or\n“value of the interest” means the most recent property tax\nassessment for such property at the time the property is conveyed.\n\t\t\tUpon deeds conveying property lying partly within the Commonwealth and partly\nwithout the Commonwealth, the tax herein imposed shall apply only to the value\nof so much of the property conveyed as is situated within the Commonwealth.\n\nB. When the charter of a corporation is amended, and the only effect of such\namendment is to change the corporate name of such corporation, the tax upon the\nrecordation of a deed conveying to, or vesting in, such corporation under its\nchanged name, the title to any or all of the real or personal property of such\ncorporation held in its name as it existed immediately prior to such amendment,\nshall be 50 cents.\n\nHISTORY: Code 1950, \u00a7 58-54; 1968, c. 778; 1970, c. 772; 1984, c. 675; 2004,\nSp. Sess. I, c. 3; 2024, c. 140.","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}}