{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-807.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-807.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-807.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-807.html"}],"law_id":71823,"edition_id":1,"section_id":71823,"structure_id":12866,"section_number":"58.1-807","catch_line":"Contracts generally; leases","history":"Code 1950, \u00a7 58-58; 1972, c. 186; 1981, c. 443; 1982, cc. 436, 630; 1983, c. 89; 1984, c. 675; 2001, c. 586; 2002, c. 14; 2004, c. 974; 2004, Sp. Sess. I, c. 3; 2019, cc. 11, 49.","full_text":"A\n\nExcept as hereinafter provided, on every contract or memorandum thereof relating to real or personal property admitted to record, a recordation tax is hereby levied at the rate of 25 cents on every $100 or fraction thereof of the consideration or value contracted for.B\n\nThe recordation of a lease for a term of years, or assignment of the lessee’s interest therein, or memorandum thereof, shall be taxed according to the provisions of this section, unless provided otherwise in § 58.1-809 or unless the annual rental, multiplied by the term for which the lease runs, or remainder thereof, equals or exceeds the actual value of the property leased. In such cases the tax for recording the lease shall be based upon the actual value of the property at the date of lease, including the value of any realty required by the terms of the lease to be constructed thereon by the lessor.C\n\nThe recordation of an assignment of the lessor’s interest in a lease, or memorandum thereof, shall be taxed according to the provisions of this section, unless the assignment of the lessor’s interest in the lease is to provide additional security for an obligation of the lessor on which the tax has been previously paid, or the assignment of the lessor’s interest is made to the person who owns the property which is subject to the lease. In such cases there shall be no tax for recording the lessor’s assignment of the lease.D\n\nNotwithstanding the other provisions of this section, the tax on the recordation of leases of oil and gas rights shall be $25. The tax on the recordation of leases of coal and other mineral rights shall be $50.E\n\nNotwithstanding the other provisions of this section, the tax on the recordation of leases of outdoor advertising signs owned by a person engaged in the business of outdoor advertising licensed by the Virginia Department of Transportation pursuant to § 33.2-1209 shall be $25.F\n\nNotwithstanding the other provisions of this section, the tax on the recordation of a lease of a communications tower or a communications tower site shall be $75; the tax on the recordation of each lease to affix any communications equipment or antenna to any such tower or other structure shall be $15.","order_by":null,"text":{"0":{"id":258760,"text":"Except as hereinafter provided, on every contract or memorandum thereof relating to real or personal property admitted to record, a recordation tax is hereby levied at the rate of 25 cents on every $100 or fraction thereof of the consideration or value contracted for.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258761,"text":"The recordation of a lease for a term of years, or assignment of the lessee’s interest therein, or memorandum thereof, shall be taxed according to the provisions of this section, unless provided otherwise in § 58.1-809 or unless the annual rental, multiplied by the term for which the lease runs, or remainder thereof, equals or exceeds the actual value of the property leased. In such cases the tax for recording the lease shall be based upon the actual value of the property at the date of lease, including the value of any realty required by the terms of the lease to be constructed thereon by the lessor.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":258762,"text":"The recordation of an assignment of the lessor’s interest in a lease, or memorandum thereof, shall be taxed according to the provisions of this section, unless the assignment of the lessor’s interest in the lease is to provide additional security for an obligation of the lessor on which the tax has been previously paid, or the assignment of the lessor’s interest is made to the person who owns the property which is subject to the lease. In such cases there shall be no tax for recording the lessor’s assignment of the lease.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":258763,"text":"Notwithstanding the other provisions of this section, the tax on the recordation of leases of oil and gas rights shall be $25. The tax on the recordation of leases of coal and other mineral rights shall be $50.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":258764,"text":"Notwithstanding the other provisions of this section, the tax on the recordation of leases of outdoor advertising signs owned by a person engaged in the business of outdoor advertising licensed by the Virginia Department of Transportation pursuant to § 33.2-1209 shall be $25.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":258765,"text":"Notwithstanding the other provisions of this section, the tax on the recordation of a lease of a communications tower or a communications tower site shall be $75; the tax on the recordation of each lease to affix any communications equipment or antenna to any such tower or other structure shall be $15.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-807\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1972, chapter 186; in 1981, chapter 443; in 1982, chapters 436 and 630; in 1983, chapter 89; in 1984, chapter 675; in 2001, chapter 586<\/a>; in 2002, chapter 14<\/a>; in 2004, chapter 974<\/a>; in 2019, chapters 11<\/a> and 49<\/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\/"}],"refers_to":[{"id":79923,"section_number":"33.2-1209","catch_line":"Applications for permits; fees","order_by":null,"url":"\/33.2-1209\/"},{"id":73799,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","order_by":null,"url":"\/58.1-809\/"}],"permalink":{"id":255033,"object_type":"law","relational_id":71823,"identifier":"58.1-807","token":"58.1\/I\/8\/58.1-807","url":"\/58.1-807\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-807\/","token":"58.1\/I\/8\/58.1-807","dublin_core":{"Title":"Contracts generally; leases","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-807","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as hereinafter provided, on every contract<\/span> or memorandum<\/span> thereof relating to real or personal property admitted to record, a recordation tax is hereby levied at the rate of 25 cents on every $100 or fraction thereof of the consideration or value contracted for. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The recordation of a lease for a term of years, or assignment of the lessee’s interest therein, or memorandum<\/span> thereof, shall be taxed according to the provisions of this section, unless provided otherwise in § 58.1-809<\/a> or unless the annual rental, multiplied by the term for which the lease runs, or remainder thereof, equals or exceeds the actual value of the property leased. In such cases the tax for recording the lease shall be based upon the actual value of the property at the date of lease, including the value of any realty required by the terms of the lease to be constructed thereon by the lessor. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The recordation of an assignment of the lessor’s interest in a lease, or memorandum<\/span> thereof, shall be taxed according to the provisions of this section, unless the assignment of the lessor’s interest in the lease is to provide additional security for an obligation of the lessor on which the tax has been previously paid, or the assignment of the lessor’s interest is made to the person who owns the property which is subject to the lease. In such cases there shall be no tax for recording the lessor’s assignment of the lease. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the other provisions of this section, the tax on the recordation of leases of oil and gas rights shall be $25. The tax on the recordation of leases of coal and other mineral rights shall be $50. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding the other provisions of this section, the tax on the recordation of leases of outdoor advertising signs owned by a person engaged in the business of outdoor advertising licensed by the Virginia Department<\/span> of Transportation pursuant to § 33.2-1209<\/a> shall be $25. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Notwithstanding the other provisions of this section, the tax on the recordation of a lease of a communications tower or a communications tower site shall be $75; the tax on the recordation of each lease to affix any communications equipment or antenna to any such tower or other structure shall be $15. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONTRACTS GENERALLY; LEASES (\u00a7 58.1-807)\n\nA. Except as hereinafter provided, on every contract or memorandum thereof\nrelating to real or personal property admitted to record, a recordation tax is\nhereby levied at the rate of 25 cents on every $100 or fraction thereof of the\nconsideration or value contracted for.\n\nB. The recordation of a lease for a term of years, or assignment of the\nlessee’s interest therein, or memorandum thereof, shall be taxed according\nto the provisions of this section, unless provided otherwise in § 58.1-809\nor unless the annual rental, multiplied by the term for which the lease runs, or\nremainder thereof, equals or exceeds the actual value of the property leased. In\nsuch cases the tax for recording the lease shall be based upon the actual value\nof the property at the date of lease, including the value of any realty required\nby the terms of the lease to be constructed thereon by the lessor.\n\nC. The recordation of an assignment of the lessor’s interest in a lease,\nor memorandum thereof, shall be taxed according to the provisions of this\nsection, unless the assignment of the lessor’s interest in the lease is to\nprovide additional security for an obligation of the lessor on which the tax has\nbeen previously paid, or the assignment of the lessor’s interest is made\nto the person who owns the property which is subject to the lease. In such cases\nthere shall be no tax for recording the lessor’s assignment of the lease.\n\nD. Notwithstanding the other provisions of this section, the tax on the\nrecordation of leases of oil and gas rights shall be $25. The tax on the\nrecordation of leases of coal and other mineral rights shall be $50.\n\nE. Notwithstanding the other provisions of this section, the tax on the\nrecordation of leases of outdoor advertising signs owned by a person engaged in\nthe business of outdoor advertising licensed by the Virginia Department of\nTransportation pursuant to § 33.2-1209 shall be $25.\n\nF. Notwithstanding the other provisions of this section, the tax on the\nrecordation of a lease of a communications tower or a communications tower site\nshall be $75; the tax on the recordation of each lease to affix any\ncommunications equipment or antenna to any such tower or other structure shall\nbe $15.\n\nHISTORY: Code 1950, \u00a7 58-58; 1972, c. 186; 1981, c. 443; 1982, cc. 436, 630;\n1983, c. 89; 1984, c. 675; 2001, c. 586; 2002, c. 14; 2004, c. 974; 2004, Sp.\nSess. I, c. 3; 2019, cc. 11, 49.","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}}