                                 CODE OF VIRGINIA

CLASSIFICATION OF CERTAIN ENERGY-EFFICIENT BUILDINGS FOR TAX PURPOSES (§
58.1-3221.2)

A. Energy-efficient buildings, not including the real estate or land on which
they are located, are hereby declared to be a separate class of property and
shall constitute a classification for local taxation separate from other
classifications of real property. The governing body of any county, city, or
town may, by ordinance, levy a tax on the value of such buildings at a different
rate from that of tax levied on other real property. The rate of tax imposed by
any county, city, or town on such buildings shall not exceed that applicable to
the general class of real property.

B. For purposes of this section, an energy-efficient building is any building
that exceeds the energy efficiency standards prescribed in the Virginia Uniform
Statewide Building Code by 30 percent. Energy-efficient building certification
for purposes of this subsection shall be determined by any qualified architect,
professional engineer, or licensed contractor who is not related to the taxpayer
and who shall certify to the taxpayer that he or she has qualifications to
provide the certification.

C. Notwithstanding the provisions of subsection B, for purposes of this section,
an energy-efficient building may also be any building that (i) meets or exceeds
performance standards of the Green Globes Green Building Rating System of the
Green Building Initiative, (ii) meets or exceeds performance standards of the
Leadership in Energy and Environmental Design (LEED) Green Building Rating
System of the U.S. Green Building Council, (iii) meets or exceeds performance
standards or guidelines under the EarthCraft House Program, or (iv) is an Energy
Star qualified home, the energy efficiency of which meets or exceeds performance
guidelines for energy efficiency under the Energy Star program developed by the
United States Environmental Protection Agency. Energy-efficient building
certification for purposes of this subsection shall be determined by (a) the
granting of a certification under one of the programs in clauses (i) through
(iv) that certifies the building meets or exceeds the performance standards or
guidelines of the program, or (b) a qualified architect or professional engineer
designated by the county, city, or town who shall determine whether the building
meets or exceeds the performance standards or guidelines under any program
described in clauses (i) through (iv).

HISTORY: 2007, cc. 328, 354; 2008, cc. 288, 401; 2009, c. 512.