Code of Virginia - Title 58.1 Taxation - Chapter 36 Tax Exempt Property

58.1-3600 Definitions
As used in this chapter the word "taxation" shall not be construed to include assessments for local improvements as provided for in Article 2 (§ ...

58.1-3601 Property becomes taxable immediately upon sale by tax-exempt owner
Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to ...

58.1-3602 Exemptions not applicable to associations, etc., paying death, etc., benefits
Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or ...

58.1-3603 Exemptions not applicable when building is source of revenue
A. Whenever any building or land, or part thereof, exempt from taxation pursuant to this chapter and not belonging to the Commonwealth is a source ...

58.1-3604 Tax exemption information
A. The appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such ...

58.1-3605 Triennial application for exemption; removal by local governing body
The governing body of any county, city or town, after giving sixty days' written notice, may require by local ordinance any entity, except the Commonwealth, ...

58.1-3605.1 Reports by owners of tax exempt real estate
Every owner of tax exempt real estate shall report to the appropriate assessing officer, on or before May 1, 1993, whether it has reported for ...

58.1-3606 Property exempt from taxation by classification
A. Pursuant to the authority granted in Article X, Section 6 (a) (6) of the Constitution of Virginia to exempt property from taxation by classification, ...

58.1-3606.1 Property indirectly owned by government.
Property indirectly owned by the Commonwealth or any political subdivision thereof or by the United States shall include, but not be limited to, a leasehold ...

58.1-3607 (Effective until October 1, 2005) Property exempt from taxation by designation
A. Pursuant to the authority granted in Article X, Section 6 (a) (6) of the Constitution of Virginia to exempt property from taxation by designation, ...

58.1-3608 Exempt organization's use of property owned by another
Any real or personal property, the legal title to which is held by any person, firm or corporation, subject to the sole use and occupancy ...

58.1-3609 Post-1971 property exempt from taxation by classification
A. The real and personal property of an organization classified in §§ 58.1-3610 through 58.1-3621 and used by such organization for a religious, charitable, patriotic, ...

58.1-3610 Volunteer fire departments and rescue squads
Volunteer fire departments and volunteer rescue squads which operate exclusively for the benefit of the general public without charge are hereby classified as charitable organizations. ...

58.1-3611 Certain boys and girls clubs
Boys clubs affiliated with the Boys Clubs of America, Inc., and girls clubs affiliated with the Girls Club of America, Inc., are hereby classified as ...

58.1-3612 Auxiliaries of the Veterans of World War I
Auxiliaries of the Veterans of World War I, USA, Incorporated, are hereby classified as patriotic, historical and benevolent organizations. (Code 1950, § 58-12.5; 1972, c. ...

58.1-3613 Societies for the Prevention of Cruelty to Animals
Societies for the Prevention of Cruelty to Animals are hereby classified as charitable organizations. (Code 1950, § 58-12.9; 1973, c. 438; 1984, c. 675.) ...

58.1-3614 Boy Scouts and Girl Scouts of America
The Boy Scouts of America, Girl Scouts of the United States of America, and their subsidiaries are hereby classified as charitable and benevolent organizations. (Code ...

58.1-3615 Home Demonstration Clubs, 4-H Clubs and Future Farmers of America, Inc
The Home Demonstration Clubs, 4-H Clubs, and the Future Farmers of America, Incorporated, are hereby classified as patriotic and benevolent organizations. (Code 1950, § 58-12.21; ...

58.1-3616 American National Red Cross
The American National Red Cross and local chapters thereof are hereby classified as charitable organizations. (Code 1950, § 58-12.22; 1974, c. 469; 1984, c. 675.) ...

58.1-3617 Churches and religious bodies
Any church, religious association or religious denomination operated exclusively on a nonprofit basis for charitable, religious or educational purposes is hereby classified as a religious ...

58.1-3618 College alumni associations and foundations
Incorporated alumni associations operated exclusively on a nonprofit basis for the benefit of colleges or other institutions of learning located in Virginia, and incorporated charitable ...

58.1-3619 The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of Am...
A. The Future Farmers of America, the Future Homemakers of America, and local affiliates or subsidiaries thereof, located throughout the Commonwealth, are hereby classified as ...

58.1-3620 Properties inundated by water
The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property ...

58.1-3621 Farm club associations
Incorporated associations operated for the purpose of sponsoring and operating a county fair for the display of agricultural products, the display and grading of farm ...

58.1-3622 Habitat for Humanity and local affiliates or subsidiaries thereof
Habitat for Humanity and local affiliates or subsidiaries thereof are hereby classified as charitable and benevolent organizations. (2000, c. 441.) ...

58.1-3650 Post-1971 property exempt from taxation by designation
A. The real and personal property of an organization designated by a section within this article and used by such organization exclusively for a religious, ...

58.1-3650.1 through 58.1-3650.1001
Not set out. ...

58.1-3651 Property exempt from taxation by classification or designation by ordinance adopted by local govern...
A. Pursuant to subsection 6 (a) (6) of Article X of the Constitution of Virginia, on and after January 1, 2003, any county, city, or ...

58.1-3660 Certified pollution control equipment and facilities
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification ...

58.1-3660.1 Certified stormwater management developments and property
A. Certified stormwater management developments and property, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification ...

58.1-3661 Certified solar energy equipment, facilities or devices and certified recycling equipment, faciliti...
A. Certified solar energy equipment facilities or devices and certified recycling equipment, facilities, or devices, as defined herein, are hereby declared to be a separate ...

58.1-3662 Generating and cogenerating equipment used for energy conversion
Generating equipment installed after December 31, 1974, for the purpose of converting from oil or natural gas to coal or to wood, wood bark, wood ...

58.1-3663 Partial taxation by one political subdivision of utility property owned by another
A. In the event any land or buildings constituting any portion of any water system or other public utility owned directly or indirectly by any ...

58.1-3664 Environmental restoration sites
Environmental restoration sites, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate ...

58.1-3665 Partial exemption for erosion control improvements
A. Real estate that has been improved through the placement of rock or concrete breakwaters, bulkheads, gabions, revetments, or similar structural improvements installed to control ...

58.1-3666 Wetlands and riparian buffers
Wetlands, as defined herein, that are subject to a perpetual easement permitting inundation by water, and riparian buffers, as defined herein, that are subject to ...