{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-543.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-543.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-543.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-543.html"}],"law_id":71306,"edition_id":1,"section_id":71306,"structure_id":15032,"section_number":"59.1-543","catch_line":"Local incentives","history":"2005, cc. 863, 884.","full_text":"A\n\nLocal governments submitting applications for enterprise zone designation shall propose local incentives that address the economic conditions within their locality and that will help stimulate real property improvements and new job creation. Such local incentives include, but are not limited to: (i) reduction of permit fees; (ii) reduction of user fees; (iii) reduction of business, professional and occupational license tax; (iv) partial exemption from taxation of substantially rehabilitated real estate pursuant to § 58.1-3221; and (v) adoption of a local enterprise zone development taxation program pursuant to Article 4.2 (§ 58.1-3245.6 et seq.) of Chapter 32 of Title 58.1. The extent and duration of such incentives shall conform to the requirements of the Constitution of Virginia and the Constitution of the United States. In making application for designation as an enterprise zone, the application may also contain proposals for regulatory flexibility, including but not limited to: (a) special zoning districts, (b) permit process reform, (c) exemptions from local ordinances, and (d) other public incentives proposed in the locality’s application which shall be binding upon the locality upon designation of the enterprise zone.B\n\nA locality may establish eligibility criteria for local incentives that differ from the criteria required to qualify for the incentives provided in this chapter.","order_by":null,"text":{"0":{"id":257019,"text":"Local governments submitting applications for enterprise zone designation shall propose local incentives that address the economic conditions within their locality and that will help stimulate real property improvements and new job creation. Such local incentives include, but are not limited to: (i) reduction of permit fees; (ii) reduction of user fees; (iii) reduction of business, professional and occupational license tax; (iv) partial exemption from taxation of substantially rehabilitated real estate pursuant to § 58.1-3221; and (v) adoption of a local enterprise zone development taxation program pursuant to Article 4.2 (§ 58.1-3245.6 et seq.) of Chapter 32 of Title 58.1. The extent and duration of such incentives shall conform to the requirements of the Constitution of Virginia and the Constitution of the United States. In making application for designation as an enterprise zone, the application may also contain proposals for regulatory flexibility, including but not limited to: (a) special zoning districts, (b) permit process reform, (c) exemptions from local ordinances, and (d) other public incentives proposed in the locality’s application which shall be binding upon the locality upon designation of the enterprise zone.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":257020,"text":"A locality may establish eligibility criteria for local incentives that differ from the criteria required to qualify for the incentives provided in this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15032,"edition_id":1,"name":"Enterprise Zone Grant Program","identifier":"49","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:51:38","date_modified":"2026-06-26 03:51:38","permalink":{"id":262545,"object_type":"structure","relational_id":15032,"identifier":"49","token":"59.1\/49","url":"\/59.1\/49\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85120,"structure_id":15032,"section_number":"59.1-538","catch_line":"Short title","url":"\/59.1-538\/","token":"59.1\/49\/59.1-538","metadata":false},{"id":83451,"structure_id":15032,"section_number":"59.1-539","catch_line":"Definitions","url":"\/59.1-539\/","token":"59.1\/49\/59.1-539","metadata":false},{"id":75850,"structure_id":15032,"section_number":"59.1-540","catch_line":"Administration","url":"\/59.1-540\/","token":"59.1\/49\/59.1-540","metadata":false},{"id":78883,"structure_id":15032,"section_number":"59.1-541","catch_line":"Rules and regulations","url":"\/59.1-541\/","token":"59.1\/49\/59.1-541","metadata":false},{"id":59075,"structure_id":15032,"section_number":"59.1-542","catch_line":"Enterprise zone designation","url":"\/59.1-542\/","token":"59.1\/49\/59.1-542","metadata":false},{"id":78862,"structure_id":15032,"section_number":"59.1-542.1","catch_line":"Local incentives; motor sports facilities","url":"\/59.1-542.1\/","token":"59.1\/49\/59.1-542.1","metadata":false},{"id":71306,"structure_id":15032,"section_number":"59.1-543","catch_line":"Local incentives","url":"\/59.1-543\/","token":"59.1\/49\/59.1-543","metadata":false},{"id":73104,"structure_id":15032,"section_number":"59.1-544","catch_line":"Amendment of enterprise zones; redesignation of certain joint enterprise zones","url":"\/59.1-544\/","token":"59.1\/49\/59.1-544","metadata":false},{"id":68273,"structure_id":15032,"section_number":"59.1-545","catch_line":"Application review","url":"\/59.1-545\/","token":"59.1\/49\/59.1-545","metadata":false},{"id":61555,"structure_id":15032,"section_number":"59.1-546","catch_line":"Review and termination of enterprise zones","url":"\/59.1-546\/","token":"59.1\/49\/59.1-546","metadata":false},{"id":57313,"structure_id":15032,"section_number":"59.1-547","catch_line":"Enterprise zone job creation grants","url":"\/59.1-547\/","token":"59.1\/49\/59.1-547","metadata":false},{"id":70661,"structure_id":15032,"section_number":"59.1-548","catch_line":"Enterprise zone real property investment grants","url":"\/59.1-548\/","token":"59.1\/49\/59.1-548","metadata":false},{"id":83391,"structure_id":15032,"section_number":"59.1-549","catch_line":"Policies and procedures for allocation of enterprise zone incentive grants","url":"\/59.1-549\/","token":"59.1\/49\/59.1-549","metadata":false}],"previous_section":{"id":78862,"structure_id":15032,"section_number":"59.1-542.1","catch_line":"Local incentives; motor sports facilities","url":"\/59.1-542.1\/","token":"59.1\/49\/59.1-542.1","metadata":false},"next_section":{"id":73104,"structure_id":15032,"section_number":"59.1-544","catch_line":"Amendment of enterprise zones; redesignation of certain joint enterprise zones","url":"\/59.1-544\/","token":"59.1\/49\/59.1-544","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-543\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapters 863<\/a> and 884<\/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":false,"refers_to":[{"id":79170,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","order_by":null,"url":"\/58.1-3221\/"},{"id":65687,"section_number":"58.1-3245.6","catch_line":"Definitions","order_by":null,"url":"\/58.1-3245.6\/"}],"permalink":{"id":262571,"object_type":"law","relational_id":71306,"identifier":"59.1-543","token":"59.1\/49\/59.1-543","url":"\/59.1-543\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-543\/","token":"59.1\/49\/59.1-543","dublin_core":{"Title":"Local incentives","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-543","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Local governments submitting applications for enterprise zone<\/span> designation shall propose local incentives that address the economic conditions within their locality and that will help stimulate real property improvements and new job creation. Such local incentives include, but are not limited to: (i) reduction of permit fees; (ii) reduction of user fees; (iii) reduction of business, professional and occupational license tax; (iv) partial exemption from taxation of substantially rehabilitated real estate pursuant to § 58.1-3221<\/a>; and (v) adoption of a local enterprise zone<\/span> development taxation program pursuant to Article 4.2 (§ 58.1-3245.6<\/a> et seq.) of Chapter 32 of Title 58.1. The extent and duration of such incentives shall conform to the requirements of the Constitution of Virginia and the Constitution of the United States. In making application for designation as an enterprise zone<\/span>, the application may also contain proposals for regulatory flexibility, including but not limited to: (a) special zoning districts, (b) permit process reform, (c) exemptions from local ordinances<\/span>, and (d) other public incentives proposed in the locality’s application which shall be binding upon the locality upon designation of the enterprise zone<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A locality may establish eligibility criteria for local incentives that differ from the criteria required to qualify for the incentives provided in this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL INCENTIVES (\u00a7 59.1-543)\n\nA. Local governments submitting applications for enterprise zone designation\nshall propose local incentives that address the economic conditions within their\nlocality and that will help stimulate real property improvements and new job\ncreation. Such local incentives include, but are not limited to: (i) reduction\nof permit fees; (ii) reduction of user fees; (iii) reduction of business,\nprofessional and occupational license tax; (iv) partial exemption from taxation\nof substantially rehabilitated real estate pursuant to § 58.1-3221; and (v)\nadoption of a local enterprise zone development taxation program pursuant to\nArticle 4.2 (§ 58.1-3245.6 et seq.) of Chapter 32 of Title 58.1. The extent\nand duration of such incentives shall conform to the requirements of the\nConstitution of Virginia and the Constitution of the United States. In making\napplication for designation as an enterprise zone, the application may also\ncontain proposals for regulatory flexibility, including but not limited to: (a)\nspecial zoning districts, (b) permit process reform, (c) exemptions from local\nordinances, and (d) other public incentives proposed in the locality’s\napplication which shall be binding upon the locality upon designation of the\nenterprise zone.\n\nB. A locality may establish eligibility criteria for local incentives that\ndiffer from the criteria required to qualify for the incentives provided in this\nchapter.\n\nHISTORY: 2005, cc. 863, 884.","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}}