{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-802.4.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-802.4.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-802.4.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-802.4.html"}],"law_id":76835,"edition_id":1,"section_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","history":"2020, cc. 1230, 1275.","full_text":"In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the &#8220;regional congestion relief fee,&#8221; is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city in a planning district described in this section is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser&#8217;s direction. The fee shall be imposed in a planning district established pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of two million or more, as shown by the most recent United States census, has not less than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 50 million riders per year across all transit systems within the planning district or (ii) as shown by the most recent United States census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). 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. In any case in which the fee is imposed pursuant to clause (ii) such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.\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 and deposited into the state treasury as soon as practicable. Such fees shall then be deposited into special funds established by law. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2509. For additional planning districts that may become subject to this section, funds shall be established by appropriate legislation.","order_by":null,"text":{"0":{"id":275841,"text":"In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the &#8220;regional congestion relief fee,&#8221; is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city in a planning district described in this section is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser&#8217;s direction. The fee shall be imposed in a planning district established pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of two million or more, as shown by the most recent United States census, has not less than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 50 million riders per year across all transit systems within the planning district or (ii) as shown by the most recent United States census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). 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. In any case in which the fee is imposed pursuant to clause (ii) such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.\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 and deposited into the state treasury as soon as practicable. Such fees shall then be deposited into special funds established by law. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7 33.2-2509. For additional planning districts that may become subject to this section, funds shall be established by appropriate legislation.","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; maximum tax","url":"\/58.1-803\/","token":"58.1\/I\/8\/58.1-803","metadata":false},{"id":58902,"structure_id":12866,"section_number":"58.1-804","catch_line":"Construction loan deeds of trust or mortgages","url":"\/58.1-804\/","token":"58.1\/I\/8\/58.1-804","metadata":false},{"id":83602,"structure_id":12866,"section_number":"58.1-805","catch_line":"Deeds of release","url":"\/58.1-805\/","token":"58.1\/I\/8\/58.1-805","metadata":false},{"id":82243,"structure_id":12866,"section_number":"58.1-806","catch_line":"Repealed","url":"\/58.1-806\/","token":"58.1\/I\/8\/58.1-806","metadata":false},{"id":71823,"structure_id":12866,"section_number":"58.1-807","catch_line":"Contracts generally; leases","url":"\/58.1-807\/","token":"58.1\/I\/8\/58.1-807","metadata":false},{"id":54326,"structure_id":12866,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","url":"\/58.1-808\/","token":"58.1\/I\/8\/58.1-808","metadata":false},{"id":73799,"structure_id":12866,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","url":"\/58.1-809\/","token":"58.1\/I\/8\/58.1-809","metadata":false},{"id":79380,"structure_id":12866,"section_number":"58.1-810","catch_line":"What other deeds not taxable","url":"\/58.1-810\/","token":"58.1\/I\/8\/58.1-810","metadata":false},{"id":86914,"structure_id":12866,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","url":"\/58.1-811\/","token":"58.1\/I\/8\/58.1-811","metadata":false},{"id":77609,"structure_id":12866,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-802.4\/","history_text":"<p>This law was first created in 2020. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1230\">1230<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1275\">1275<\/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":64456,"section_number":"33.2-2509","catch_line":"Northern Virginia Transportation Authority Fund","order_by":null,"url":"\/33.2-2509\/"}],"refers_to":[{"id":58779,"section_number":"15.2-4200","catch_line":"Short title","order_by":null,"url":"\/15.2-4200\/"},{"id":64456,"section_number":"33.2-2509","catch_line":"Northern Virginia Transportation Authority Fund","order_by":null,"url":"\/33.2-2509\/"}],"permalink":{"id":255009,"object_type":"law","relational_id":76835,"identifier":"58.1-802.4","token":"58.1\/I\/8\/58.1-802.4","url":"\/58.1-802.4\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-802.4\/","token":"58.1\/I\/8\/58.1-802.4","dublin_core":{"Title":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-802.4","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the &#8220;regional congestion relief fee,&#8221; is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city in a planning district described in this section is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser&#8217;s direction. The fee shall be imposed in a planning district established pursuant to Chapter 42 (\u00a7&nbsp;<a class=\"law\" title=\"Short title\" href=\"\/15.2-4200\/\">15.2-4200<\/a> et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of two million or more, as shown by the most recent United States census, has not less than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 50 million riders per year across all transit systems within the planning district or (ii) as shown by the most recent United States census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). 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 <span class=\"dictionary\">lien<\/span> or encumbrance remaining thereon at the time of the sale, whether such <span class=\"dictionary\">lien<\/span> is assumed or the realty is sold subject to such <span class=\"dictionary\">lien<\/span> or encumbrance. In any case in which the fee is imposed pursuant to clause (ii) such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.\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 <span class=\"dictionary\">court<\/span> and deposited into the state treasury as soon as practicable. Such fees shall then be deposited into special funds established by <span class=\"dictionary\">law<\/span>. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in \u00a7&nbsp;<a class=\"law\" title=\"Northern Virginia Transportation Authority Fund\" href=\"\/33.2-2509\/\">33.2-2509<\/a>. For additional planning districts that may become subject to this section, funds shall be established by appropriate legislation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\n(FOR CONTINGENT EXPIRATION, SEE ACTS 2020, CC. 1230 AND 1275) REGIONAL\nCONGESTION RELIEF FEE (\u00a7 58.1-802.4)\n\nIn addition to any other tax or fee imposed under the provisions of this\nchapter, a fee, delineated as the &#8220;regional congestion relief fee,&#8221;\nis hereby imposed on each deed, instrument, or writing by which lands,\ntenements, or other realty located in any county or city in a planning district\ndescribed in this section is sold and is granted, assigned, transferred, or\notherwise conveyed to or vested in the purchaser or any other person, by such\npurchaser&#8217;s direction. The fee shall be imposed in a planning district\nestablished pursuant to Chapter 42 (\u00a7 15.2-4200 et seq.) of Title 15.2 that (i)\nas of January 1, 2013, has a population of two million or more, as shown by the\nmost recent United States census, has not less than 1.7 million motor vehicles\nregistered therein, and has a total transit ridership of not less than 50\nmillion riders per year across all transit systems within the planning district\nor (ii) as shown by the most recent United States census meets the population\ncriteria set forth in clause (i) and also meets the vehicle registration and\nridership criteria set forth in clause (i). The rate of the fee, when the\nconsideration or value of the interest, whichever is greater, equals or exceeds\n$100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value\nof any lien or encumbrance remaining thereon at the time of the sale, whether\nsuch lien is assumed or the realty is sold subject to such lien or encumbrance.\nIn any case in which the fee is imposed pursuant to clause (ii) such fee shall\nbe effective beginning on the July 1 immediately following the calendar year in\nwhich all of the criteria under such clause have been met.\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 and\ndeposited into the state treasury as soon as practicable. Such fees shall then\nbe deposited into special funds established by law. In the case of Planning\nDistrict 8, the revenue generated and collected therein shall be deposited into\nthe fund established in \u00a7 33.2-2509. For additional planning districts that may\nbecome subject to this section, funds shall be established by appropriate\nlegislation.\n\nHISTORY: 2020, cc. 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}}