Virginia Decodedhttps://vacode.org8470455.1-2001Property taxes assessed on individual apartments2025Property and ConveyancesCommon Interest CommunitiesHorizontal Property ActGeneral Provisions

Property taxes assessed by the Commonwealth or by any locality shall be assessed on and collected on the individual apartments and not on the property as a whole, or on the common elements.

1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.