                                 CODE OF VIRGINIA

POST-1971 PROPERTY EXEMPT FROM TAXATION BY CLASSIFICATION (§ 58.1-3609)

A. The real and personal property of an organization classified in &#xA7;&#xA7;
58.1-3610 through 58.1-3621 and used by such organization for a religious,
charitable, patriotic, historical, benevolent, cultural, or public park and
playground purpose as set forth in Article X, &#xA7; 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. The real and personal property of an organization
classified in &#xA7; 58.1-3622 and used by such organization for charitable and
benevolent purposes as set forth in Article X, &#xA7; 6 (a) (6) of the
Constitution of Virginia shall be exempt from taxation so long as the local
governing body in which the property is located passes a resolution approving
such exemption and the organization satisfies the other requirements in this
subsection. The property exempted from taxation pursuant to this section shall
include the real and personal property of a single member limited liability
company whose sole member is an organization classified in &#xA7;&#xA7;
58.1-3610 through 58.1-3622.

B. Exemptions of property from taxation under this article shall be strictly
construed in accordance with Article X, &#xA7; 6 (f) of the Constitution of
Virginia.

HISTORY: 1984, c. 675; 1989, c. 400; 2000, c. 441; 2022, c. 167.