                                 CODE OF VIRGINIA

PROPERTY EXEMPT FROM TAXATION; NONPROFIT INSTITUTIONS OF LEARNING. (§
58.1-3606.2)

For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the
Constitution of Virginia:
		&#8220;Educational purposes&#8221; shall include any special education and
related services as those terms are defined in the IDEA.
		&#8220;Institutions of learning&#8221; shall include any institutions licensed
by the Department of Education that provide services pursuant to the federal
Individuals with Disabilities Act (IDEA), 20 U.S.C. § 1400 et seq., or any
school for students with disabilities in the Commonwealth that is licensed by
the Board of Education pursuant to § 22.1-323.

HISTORY: 2025, c. 645.