{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-802.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-802.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-802.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-802.html"}],"law_id":68987,"edition_id":1,"section_id":68987,"structure_id":12866,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","history":"Code 1950, \u00a7 58-54.1; 1970, c. 772; 1972, c. 186; 1976, c. 558; 1982, c. 630; 1984, cc. 397, 675; 1988, c. 200; 2007, cc. 748, 768; 2012, c. 513; 2016, c. 662; 2020, c. 866.","full_text":"A\n\nIn addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold 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 tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 50 cents for each $500 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. No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section.\n\t\t\tThe tax 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 tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax. No tax shall be imposed pursuant to this section if the grantor is a locality at a judicial sale of tax-delinquent property conducted pursuant to Article 4 (§ 58.1-3965 et seq.) of Chapter 39.\n\t\t\tNo such deed, instrument, or other writing shall be admitted to record unless (i) the amount of the consideration is stated on the first page of the document to be admitted to record and (ii) certification of the clerk of the court wherein first recorded has been affixed thereto that the tax imposed by this section has been paid. The clerk shall include within the certificate the amount of such tax collected thereon.B\n\nTaxes imposed by this section shall be collected as provided in § 58.1-812 and the clerk shall return taxes collected hereunder one-half into the state treasury and one-half into the treasury of the locality.\n\t\t\tThe local portion of the tax imposed by this section on property that is located in more than one jurisdiction shall be collected by the clerk in proportion to the value of the property located in each such locality when recorded therein.\n\t\t\tEvery clerk of court collecting taxes under this section for the county or city that he serves shall be entitled to compensation for such service at five percent of the amount so collected and paid.","order_by":null,"text":{"0":{"id":249725,"text":"In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold 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 tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 50 cents for each $500 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. No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section.\n\t\t\tThe tax 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 tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax. No tax shall be imposed pursuant to this section if the grantor is a locality at a judicial sale of tax-delinquent property conducted pursuant to Article 4 (§ 58.1-3965 et seq.) of Chapter 39.\n\t\t\tNo such deed, instrument, or other writing shall be admitted to record unless (i) the amount of the consideration is stated on the first page of the document to be admitted to record and (ii) certification of the clerk of the court wherein first recorded has been affixed thereto that the tax imposed by this section has been paid. The clerk shall include within the certificate the amount of such tax collected thereon.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":249726,"text":"Taxes imposed by this section shall be collected as provided in § 58.1-812 and the clerk shall return taxes collected hereunder one-half into the state treasury and one-half into the treasury of the locality.\n\t\t\tThe local portion of the tax imposed by this section on property that is located in more than one jurisdiction shall be collected by the clerk in proportion to the value of the property located in each such locality when recorded therein.\n\t\t\tEvery clerk of court collecting taxes under this section for the county or city that he serves shall be entitled to compensation for such service at five percent of the amount so collected and paid.","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; 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-802\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1970, chapter 772; in 1972, chapter 186; in 1976, chapter 558; in 1982, chapter 630; in 1984, chapters 397 and 675; in 1988, chapter 200; in 2007, chapters 748<\/a> and 768<\/a>; in 2012, chapter 513<\/a>; in 2016, chapter 662<\/a>; in 2020, chapter 866<\/a>.<\/p>","references":[{"id":86914,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","order_by":null,"url":"\/58.1-811\/"},{"id":80726,"section_number":"58.1-816.1","catch_line":"Transportation Improvement Program Set-aside Fund","order_by":null,"url":"\/58.1-816.1\/"}],"refers_to":[{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"},{"id":77609,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation","order_by":null,"url":"\/58.1-812\/"},{"id":53999,"section_number":"58.1-814","catch_line":"City or county recordation tax","order_by":null,"url":"\/58.1-814\/"}],"permalink":{"id":254993,"object_type":"law","relational_id":68987,"identifier":"58.1-802","token":"58.1\/I\/8\/58.1-802","url":"\/58.1-802\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-802\/","token":"58.1\/I\/8\/58.1-802","dublin_core":{"Title":"Additional tax paid by grantor; collection","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-802","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold 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 tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 50 cents for each $500 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. No increase in the city or county recordation tax authorized by § 58.1-814<\/a> shall be deemed authorized by this section.\n\t\t\tThe tax 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 tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax. No tax shall be imposed pursuant to this section if the grantor is a locality at a judicial sale of tax-delinquent property conducted pursuant to Article 4 (§ 58.1-3965<\/a> et seq.) of Chapter 39.\n\t\t\tNo such deed, instrument, or other writing shall be admitted to record unless (i) the amount of the consideration is stated on the first page of the document to be admitted to record and (ii) certification of the clerk of the court<\/span> wherein first recorded has been affixed thereto that the tax imposed by this section has been paid. The clerk shall include within the certificate the amount of such tax collected thereon. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Taxes imposed by this section shall be collected as provided in § 58.1-812<\/a> and the clerk shall return taxes collected hereunder one-half into the state treasury and one-half into the treasury of the locality.\n\t\t\tThe local portion of the tax imposed by this section on property that is located in more than one jurisdiction<\/span> shall be collected by the clerk in proportion to the value of the property located in each such locality when recorded therein.\n\t\t\tEvery clerk of court<\/span> collecting taxes under this section for the county or city that he serves shall be entitled to compensation for such service at five percent of the amount so collected and paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TAX PAID BY GRANTOR; COLLECTION (\u00a7 58.1-802)\n\nA. In addition to any other tax imposed under the provisions of this chapter, a\ntax is hereby imposed on each deed, instrument, or writing by which lands,\ntenements, or other realty sold is granted, assigned, transferred, or otherwise\nconveyed to, or vested in the purchaser, or any other person, by such\npurchaser’s direction. The rate of the tax, when the consideration or\nvalue of the interest, whichever is greater, exceeds $100, shall be 50 cents for\neach $500 or fraction thereof, exclusive of the value of any lien or encumbrance\nremaining thereon at the time of the sale, whether such lien is assumed or the\nrealty is sold subject to such lien or encumbrance. No increase in the city or\ncounty recordation tax authorized by § 58.1-814 shall be deemed authorized\nby this section.\n\t\t\tThe tax 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 tax imposed by this section; however, the grantor and grantee may arrange\nfor the grantee to pay all or a portion of the tax. No tax shall be imposed\npursuant to this section if the grantor is a locality at a judicial sale of\ntax-delinquent property conducted pursuant to Article 4 (§ 58.1-3965 et\nseq.) of Chapter 39.\n\t\t\tNo such deed, instrument, or other writing shall be admitted to record unless\n(i) the amount of the consideration is stated on the first page of the document\nto be admitted to record and (ii) certification of the clerk of the court\nwherein first recorded has been affixed thereto that the tax imposed by this\nsection has been paid. The clerk shall include within the certificate the amount\nof such tax collected thereon.\n\nB. Taxes imposed by this section shall be collected as provided in §\n58.1-812 and the clerk shall return taxes collected hereunder one-half into the\nstate treasury and one-half into the treasury of the locality.\n\t\t\tThe local portion of the tax imposed by this section on property that is\nlocated in more than one jurisdiction shall be collected by the clerk in\nproportion to the value of the property located in each such locality when\nrecorded therein.\n\t\t\tEvery clerk of court collecting taxes under this section for the county or\ncity that he serves shall be entitled to compensation for such service at five\npercent of the amount so collected and paid.\n\nHISTORY: Code 1950, \u00a7 58-54.1; 1970, c. 772; 1972, c. 186; 1976, c. 558; 1982,\nc. 630; 1984, cc. 397, 675; 1988, c. 200; 2007, cc. 748, 768; 2012, c. 513;\n2016, c. 662; 2020, c. 866.","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}}