{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-809.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-809.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-809.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-809.html"}],"law_id":73799,"edition_id":1,"section_id":73799,"structure_id":12866,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","history":"Code 1950, \u00a7 58-60; 1977, c. 153; 1981, c. 621; 1984, c. 675; 2015, cc. 434, 488.","full_text":"Sections 58.1-803, 58.1-807, and 58.1-808 are not to be construed as requiring the payment of any tax for the recordation of any deed of trust, deed of subordination, mortgage, contract, agreement, modification, addendum, or other writing that is supplemental to any deed of trust, mortgage, contract, agreement, modification, addendum, or other writing theretofore admitted to record upon which the tax herein imposed has been paid, or which is exempt from the tax herein imposed by reason of subsection C of \u00a7 58.1-804, when the sole purpose and effect of the supplemental instrument is to wrap around a prior instrument, to convey property, in addition to or in substitution, in whole or in part, of the property conveyed in a prior instrument, to secure or to better secure the payment of the amount contracted for in a prior instrument, to alter the priority of a prior instrument, or to modify the terms, conditions, parties, or provisions of a prior instrument, other than to increase the amount of the principal obligation secured thereby.\n\t\tThe assumption of a deed of trust shall not be separately taxable under \u00a7 58.1-801, 58.1-803 or 58.1-807, whether such assumption is by a separate instrument or included in the deed of conveyance.","order_by":null,"text":{"0":{"id":265353,"text":"Sections 58.1-803, 58.1-807, and 58.1-808 are not to be construed as requiring the payment of any tax for the recordation of any deed of trust, deed of subordination, mortgage, contract, agreement, modification, addendum, or other writing that is supplemental to any deed of trust, mortgage, contract, agreement, modification, addendum, or other writing theretofore admitted to record upon which the tax herein imposed has been paid, or which is exempt from the tax herein imposed by reason of subsection C of \u00a7 58.1-804, when the sole purpose and effect of the supplemental instrument is to wrap around a prior instrument, to convey property, in addition to or in substitution, in whole or in part, of the property conveyed in a prior instrument, to secure or to better secure the payment of the amount contracted for in a prior instrument, to alter the priority of a prior instrument, or to modify the terms, conditions, parties, or provisions of a prior instrument, other than to increase the amount of the principal obligation secured thereby.\n\t\tThe assumption of a deed of trust shall not be separately taxable under \u00a7 58.1-801, 58.1-803 or 58.1-807, whether such assumption is by a separate instrument or included in the deed of conveyance.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-809\/","history_text":"<p>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 1977, chapter 153; in 1981, chapter 621; in 1984, chapter 675; in 2015, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0434\">434<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0488\">488<\/a>.<\/p>","references":[{"id":71823,"section_number":"58.1-807","catch_line":"Contracts generally; leases","order_by":null,"url":"\/58.1-807\/"},{"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":[{"id":72560,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","order_by":null,"url":"\/58.1-801\/"},{"id":55377,"section_number":"58.1-803","catch_line":"Deeds of trust or mortgages; maximum tax","order_by":null,"url":"\/58.1-803\/"},{"id":58902,"section_number":"58.1-804","catch_line":"Construction loan deeds of trust or mortgages","order_by":null,"url":"\/58.1-804\/"},{"id":71823,"section_number":"58.1-807","catch_line":"Contracts generally; leases","order_by":null,"url":"\/58.1-807\/"},{"id":54326,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","order_by":null,"url":"\/58.1-808\/"}],"permalink":{"id":255041,"object_type":"law","relational_id":73799,"identifier":"58.1-809","token":"58.1\/I\/8\/58.1-809","url":"\/58.1-809\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-809\/","token":"58.1\/I\/8\/58.1-809","dublin_core":{"Title":"When supplemental writings not taxable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-809","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Sections <a class=\"law\" title=\"Deeds of trust or mortgages; maximum tax\" href=\"\/58.1-803\/\">58.1-803<\/a>, <a class=\"law\" title=\"Contracts generally; leases\" href=\"\/58.1-807\/\">58.1-807<\/a>, and <a class=\"law\" title=\"Sales contracts for the sale of rolling stock or equipment\" href=\"\/58.1-808\/\">58.1-808<\/a> are not to be construed as requiring the payment of any tax for the recordation of any deed of trust, deed of <span class=\"dictionary\">subordination<\/span>, mortgage, <span class=\"dictionary\">contract<\/span>, agreement, modification, <span class=\"dictionary\">addendum<\/span>, or other writing that is supplemental to any deed of trust, mortgage, <span class=\"dictionary\">contract<\/span>, agreement, modification, <span class=\"dictionary\">addendum<\/span>, or other writing theretofore admitted to record upon which the tax herein imposed has been paid, or which is exempt from the tax herein imposed by reason of subsection C of \u00a7&nbsp;<a class=\"law\" title=\"Construction loan deeds of trust or mortgages\" href=\"\/58.1-804\/\">58.1-804<\/a>, when the sole purpose and effect of the supplemental instrument is to wrap around a prior instrument, to convey property, in addition to or in substitution, in whole or in part, of the property conveyed in a prior instrument, to secure or to better secure the payment of the amount contracted for in a prior instrument, to alter the priority of a prior instrument, or to modify the terms, conditions, parties, or provisions of a prior instrument, other than to increase the amount of the principal obligation secured thereby.\n\t\tThe assumption of a deed of trust shall not be separately taxable under \u00a7&nbsp;<a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a>, <a class=\"law\" title=\"Deeds of trust or mortgages; maximum tax\" href=\"\/58.1-803\/\">58.1-803<\/a> or <a class=\"law\" title=\"Contracts generally; leases\" href=\"\/58.1-807\/\">58.1-807<\/a>, whether such assumption is by a separate instrument or included in the deed of conveyance.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN SUPPLEMENTAL WRITINGS NOT TAXABLE (\u00a7 58.1-809)\n\nSections 58.1-803, 58.1-807, and 58.1-808 are not to be construed as requiring\nthe payment of any tax for the recordation of any deed of trust, deed of\nsubordination, mortgage, contract, agreement, modification, addendum, or other\nwriting that is supplemental to any deed of trust, mortgage, contract,\nagreement, modification, addendum, or other writing theretofore admitted to\nrecord upon which the tax herein imposed has been paid, or which is exempt from\nthe tax herein imposed by reason of subsection C of \u00a7 58.1-804, when the sole\npurpose and effect of the supplemental instrument is to wrap around a prior\ninstrument, to convey property, in addition to or in substitution, in whole or\nin part, of the property conveyed in a prior instrument, to secure or to better\nsecure the payment of the amount contracted for in a prior instrument, to alter\nthe priority of a prior instrument, or to modify the terms, conditions, parties,\nor provisions of a prior instrument, other than to increase the amount of the\nprincipal obligation secured thereby.\n\t\tThe assumption of a deed of trust shall not be separately taxable under \u00a7\n58.1-801, 58.1-803 or 58.1-807, whether such assumption is by a separate\ninstrument or included in the deed of conveyance.\n\nHISTORY: Code 1950, \u00a7 58-60; 1977, c. 153; 1981, c. 621; 1984, c. 675; 2015,\ncc. 434, 488.","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}}