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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62913</law_id><section_number>58.1-3650</section_number><catch_line>Post-1971 property exempt from taxation by designation</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3400</reference><reference>58.1-3651</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="36">Tax Exempt Property</unit><unit label="article" level="4" order_by="1" identifier="4">Property Exempted by Designation on and After July 1, 1971</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> The real and personal property of an organization designated by a section within this article and used by such organization exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purpose as set forth in Article X, Section 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. In addition, such exemption may be revoked in accordance with the provisions of &#xA7; <a class="law" title="Triennial application for exemption; removal by local governing body" href="/58.1-3605/">58.1-3605</a>. <a id="paragraph-229496" class="section-permalink" href="https://vacode.org/58.1-3650/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Exemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 6 (f) of the Constitution of Virginia. <a id="paragraph-229497" class="section-permalink" href="https://vacode.org/58.1-3650/#B"><i class="fa fa-link"/></a></p></section></text><history>1984, c. 675; 1995, c. 346.</history><metadata></metadata></law>
