{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-802.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-802.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-802.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-802.3.html"}],"law_id":84181,"edition_id":1,"section_id":84181,"structure_id":12866,"section_number":"58.1-802.3","catch_line":"Regional transportation improvement fee","history":"2018, cc. 854, 856; 2020, cc. 866, 1230, 1275.","full_text":"In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the “regional WMATA capital fee,” is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia Transportation Authority is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser’s direction. The rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance.\n\t\tThe fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the fee.\n\t\tNo such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.\n\t\tFees imposed by this section shall be collected by the clerk of the court. For fees collected in a county or city located in a transportation district established pursuant to Chapter 19 (\u00a7 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in \u00a7 33.2-1936 shall be transferred to the state treasury as soon as practicable and deposited into the fund established in \u00a7 33.2-3401. The fees collected in any other county or city in which the fee is imposed shall be retained by the county or city and shall be used solely for transportation purposes.","order_by":null,"text":{"0":{"id":301719,"text":"In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the “regional WMATA capital fee,” is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia Transportation Authority is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser’s direction. The rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance.\n\t\tThe fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the fee.\n\t\tNo such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.\n\t\tFees imposed by this section shall be collected by the clerk of the court. For fees collected in a county or city located in a transportation district established pursuant to Chapter 19 (\u00a7 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in \u00a7 33.2-1936 shall be transferred to the state treasury as soon as practicable and deposited into the fund established in \u00a7 33.2-3401. The fees collected in any other county or city in which the fee is imposed shall be retained by the county or city and shall be used solely for transportation purposes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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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This law was first created in 2018. The record of its establishment is cataloged in chapters 854<\/a> and 856<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2020, chapters 866<\/a>, 1230<\/a>, and 1275<\/a>.<\/p>","references":[{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"}],"refers_to":[{"id":55611,"section_number":"33.2-1900","catch_line":"Declaration of policy","order_by":null,"url":"\/33.2-1900\/"},{"id":54492,"section_number":"33.2-1936","catch_line":"Transportation districts with unique needs","order_by":null,"url":"\/33.2-1936\/"},{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"}],"permalink":{"id":255005,"object_type":"law","relational_id":84181,"identifier":"58.1-802.3","token":"58.1\/I\/8\/58.1-802.3","url":"\/58.1-802.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-802.3\/","token":"58.1\/I\/8\/58.1-802.3","dublin_core":{"Title":"Regional transportation improvement fee","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-802.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the “regional WMATA capital fee,” is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia Transportation Authority is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser’s direction. The rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value of any lien<\/span> or encumbrance remaining thereon at the time of the sale, whether such lien<\/span> is assumed or the realty is sold subject to such lien<\/span> or encumbrance.\n\t\tThe fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the fee.\n\t\tNo such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.\n\t\tFees imposed by this section shall be collected by the clerk of the court<\/span>. For fees collected in a county or city located in a transportation district established pursuant to Chapter 19 (\u00a7 33.2-1900<\/a> et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in \u00a7 33.2-1936<\/a> shall be transferred to the state treasury as soon as practicable and deposited into the fund established in \u00a7 33.2-3401<\/a>. The fees collected in any other county or city in which the fee is imposed shall be retained by the county or city and shall be used solely for transportation purposes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREGIONAL TRANSPORTATION IMPROVEMENT FEE (\u00a7 58.1-802.3)\n\nIn addition to any other tax or fee imposed under the provisions of this\nchapter, a fee, delineated as the “regional WMATA capital fee,” is\nhereby imposed on each deed, instrument, or writing by which lands, tenements,\nor other realty located in any county or city that is a member of the Northern\nVirginia Transportation Authority is sold and is granted, assigned, transferred,\nor otherwise conveyed to or vested in the purchaser or any other person, by such\npurchaser’s direction. The rate of the fee, when the consideration or\nvalue of the interest, whichever is greater, equals or exceeds $100, shall be\n$0.10 for each $100 or fraction thereof, exclusive of the value of any lien or\nencumbrance remaining thereon at the time of the sale, whether such lien is\nassumed or the realty is sold subject to such lien or encumbrance.\n\t\tThe fee imposed by this section shall be paid by the grantor, or any person\nwho signs on behalf of the grantor, of any deed, instrument, or writing subject\nto the fee imposed by this section; however, the grantor and grantee may arrange\nfor the grantee to pay all or a portion of the fee.\n\t\tNo such deed, instrument, or other writing shall be admitted to record unless\ncertification of the clerk wherein first recorded has been affixed thereto that\nthe fee imposed pursuant to this section has been paid.\n\t\tFees imposed by this section shall be collected by the clerk of the court. For\nfees collected in a county or city located in a transportation district\nestablished pursuant to Chapter 19 (\u00a7 33.2-1900 et seq.) of Title 33.2 that as\nof January 1, 2018, meets the criteria established in \u00a7 33.2-1936 shall be\ntransferred to the state treasury as soon as practicable and deposited into the\nfund established in \u00a7 33.2-3401. The fees collected in any other county or city\nin which the fee is imposed shall be retained by the county or city and shall be\nused solely for transportation purposes.\n\nHISTORY: 2018, cc. 854, 856; 2020, cc. 866, 1230, 1275.","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}}