reglab/housing_qa huggingface dataset:
VA Code § 58.1-3603 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 of revenue or profit, whether by lease or otherwise, all of such buildings and land shall be liable to taxation as other land and buildings in the same county, city or town. When a part but not all of any such building or land, however, is a source of revenue or profit, and the remainder of such building or land is used by any organization exempted from taxation pursuant to this chapter for its purposes, only such portion as is a source of profit or revenue shall be liable for taxation.B. In assessing any building and the land it occupies pursuant to subsection A, the assessing officer shall only assess for taxation that portion of the property as is a source of profit or revenue and the tax shall be computed on the basis of the ratio of the space as is a source of profit or revenue to the entire property. When any such property is leased for portions of a year the tax shall be computed on the basis of the average use of such property for the preceding year.C. In determining whether any building or land, or part thereof, is a source of revenue or profit, rent from the lease of the property applied to reduce indebtedness against the property by payment of the principal of an outstanding bond or note held by a political subdivision of the Commonwealth shall not constitute revenue or profit, provided that the property is leased to a lessee who is exempt from taxation pursuant to § 501(c)(3) of the Internal Revenue Code and is used by such lessee exclusively for charitable purposes.Code 1950, §§ 58-14, 58-16; 1950, p. 659; 1984, c. 675; 1996, c. 534.
VA Code § 58.1-3604 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 property immune from real estate taxation within his county, city or town, excluding streets, highways and other roadways. Such official shall identify such property by a general site description indicating the owner thereof and report such information on the land book along with an assessment of the fair market value of such property, the total assessed valuation for each type of exemption and a computation of total tax which would be due if such property were not exempt. A total of such assessed valuations and a computation of the percentage such exempt and immune property represents in relation to all property assessed within the county, city or town shall be published annually by such local assessing officer and a copy thereof shall be filed with the Department of Taxation on forms prescribed by the Department. All costs incurred pursuant to this section shall be borne by the county, city or town.B. The appropriate county, city or town assessing officer shall also cause to be published, on an annual basis, at the same time and in the same publication, or in the same manner, as notice of the local real estate tax rates is published or otherwise posted, a statement indicating the aggregate assessed value of all real property exempted from taxation under §§ 58.1-3607 and 58.1-3608, and Articles 3, 4 and 5 of Chapter 36 of this title, and the total reduction in tax revenues resulting from such exemptions.Code 1950, § 58-14.1; 1975, c. 612; 1976, c. 486; 1984, c. 675; 1989, c. 38.
VA Code § 58.1-3605 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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, any political subdivision of the Commonwealth, or the United States, which owns real and personal property exempt pursuant to this chapter to file triennially an application with the appropriate assessing officer as a requirement for retention of the exempt status of the property. Such application shall show the ownership and usage of such property and shall be filed within the next sixty days preceding the tax year for which such exemption, or the retention thereof, is sought.The local governing body may submit to the General Assembly a list of those organizations whose property is designated as tax exempt under § 58.1-3650.1 et seq. which the local governing body wants to remove from its exempt property list. Legislation including such a list must be introduced no later than the first calendar day of any session of the General Assembly unless requested by the Governor.Code 1950, § 58-14.2; 1975, c. 613; 1984, c. 675; 1995, c. 346.
VA Code § 58.1-3606.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 interest or other right pursuant to a concession, as defined in § 33.2-1800, in a transportation facility and real property acquired or constructed for the development and/or operation of the qualifying transportation facility when (i) the qualifying transportation facility is owned, or title to it is held, by the Commonwealth or any political subdivision thereof or by the United States and is being developed and/or operated pursuant to a concession under the Public-Private Transportation Act of 1995 (§ 33.2-1800 et seq.) or similar federal law and (ii) the property or leasehold interest is required to be dedicated to the Commonwealth, its political subdivision, or the United States upon the termination of the concession.2006, c. 922.
VA Code § 58.1-3608 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 of an organization or society exempted by the provisions of subdivision 1 of § 58.1-3607 is hereby exempt from taxation provided such organization or society has not agreed to surrender its interest in the property.Code 1950, § 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c. 478; 1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c. 198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83, 562; 1972, c. 667; 1973, c. 438; 1974, c. 469; 1984, c. 675.
VA Code § 58.1-3609 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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, 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. The real and personal property of an organization classified in § 58.1-3622 and used by such organization for charitable and benevolent purposes as set forth in Article X, Section 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.B. Exemptions of property from taxation under this article shall be strictly construed in accordance with Article X, Section 6 (f) of the Constitution of Virginia.1984, c. 675; 1989, c. 400; 2000, c. 441.
VA Code § 58.1-3610 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3610. Volunteer fire departments and volunteer emergency medical services agencies

Volunteer fire departments and volunteer emergency medical services agencies that operate exclusively for the benefit of the general public without charge are hereby classified as charitable organizations.Code 1950, § 58-12.2; 1971, Ex. Sess., c. 187; 1984, c. 675; 2015, cc. 502, 503.
VA Code § 58.1-3611 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 charitable organizations.Code 1950, § 58-12.3; 1971, Ex. Sess., c. 232; 1984, c. 675.
VA Code § 58.1-3612 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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. 667; 1973, c. 438; 1984, c. 675.
VA Code § 58.1-3613 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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.
VA Code § 58.1-3614 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 1950, § 58-12.20; 1974, c. 469; 1984, c. 675.
VA Code § 58.1-3615 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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; 1974, c. 469; 1984, c. 675.
VA Code § 58.1-3616 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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.
VA Code § 58.1-3617 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 and charitable organization. Notwithstanding § 58.1-3609, only property of such association or denomination used exclusively for charitable, religious or educational purposes shall be so exempt from taxation.Motor vehicles owned or leased by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes.For purposes of this section, property of a church, religious association or religious denomination, or religious body owned or leased in the name of an incorporated church or religious body or corporation mentioned in § 57-16.1, a duly designated ecclesiastical officer, or a trustee of an unincorporated church or religious body shall be deemed to be owned by such church, association or denomination or religious body.Code 1950, §§ 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984, c. 675; 1987, c. 533; 2000, c. 329; 2005, c. 928.
VA Code § 58.1-3618 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 foundations conducted not for profit, the total income from which is used exclusively for literary, scientific or educational purposes, are hereby classified as charitable and cultural organizations.Code 1950, § 58-12.25; 1974, c. 469; 1984, c. 675.
VA Code § 58.1-3619 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3619. The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America

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 benevolent organizations.The tax exemption provided in this subsection shall be limited to the J. R. Thomas Camp, located in Chesterfield County and owned by the Future Farmers of America, the Future Homemakers of America and the local affiliates or subsidiaries thereof.B. The Future Business Leaders of America, the Future Homemakers of America, and local affiliates or subsidiaries thereof, located throughout the Commonwealth, are hereby classified as benevolent organizations.Except as otherwise may be provided by this article, the tax exemption provided herein shall be limited to property owned by either the Future Business Leaders of America or the Future Homemakers of America which is located in Fairfax County.Code 1950, § 58-12.93; 1978, c. 821; 1984, c. 675; 1993, c. 559.
VA Code § 58.1-3620 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 within its jurisdiction which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.Code 1950, § 58-12.79; 1977, c. 479; 1978, c. 848; 1984, c. 675.
VA Code § 58.1-3621 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt 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 animals and the enjoyment of the general public in Virginia are hereby classified as charitable associations.1989, c. 400.
VA Code § 58.1-3622 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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.
VA Code § 58.1-3650 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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, 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 § 58.1-3605.B. 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.1984, c. 675; 1995, c. 346.
VA Code § 58.1-3650.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3650.1. Not Set Out

Not set out.
VA Code § 58.1-3652 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3652. Exempt organization's use of property owned by another

Any county, city, or town may exempt any real or personal property, the legal title to which is held by any person, firm, or corporation, subject to the sole use or occupancy by a nonprofit entity exempt from federal income taxation under § 501(c)(3) of the Internal Revenue Code, provided such nonprofit entity (i) has not agreed to surrender its interest in the property and (ii) uses such property solely to (a) exhibit or display Warbirds to the general public or otherwise use Warbirds for educational purposes, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation, or (b) demonstrate the performance of Warbirds at airshows and flight demonstrations of Warbirds, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation.For purposes of this section, "Warbirds" means airplanes that were manufactured prior to 1955 and intended for military use.2014, cc. 60, 185.
VA Code § 58.1-3660.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 for local taxation separate from other such classifications of real property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation.B. As used in this section, "certified stormwater management developments and property" means any real estate improvements constructed from permeable material, such as, but not limited to, roads, parking lots, patios, and driveways, which are otherwise constructed of impermeable materials, and which the Department of Environmental Quality has certified to be designed, constructed, or reconstructed for the primary purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth by minimizing stormwater runoff. Permeable material shall be used for at least 70 percent of the surface areas that would otherwise be covered by impermeable materials.1996, cc. 581, 595; 2009, c. 350; 2013, cc. 756, 793.
VA Code § 58.1-3662 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 residue, or to any other alternate energy source for manufacturing, and any cogenerating equipment installed since such date for use in manufacturing, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation, and such ordinance shall become effective on January 1 of the year following the year of adoption.Code 1950, § 58-16.5; 1980, c. 675; 1982, c. 58; 1984, c. 675.
VA Code § 58.1-3663 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 political subdivision of the Commonwealth is legally assessable for taxation by any political subdivision other than the owner of such public utility, such property located without the limits of such owner shall be assessed only for the portion of fair market value thereof in the proportion that the gross revenues of the utility derived from consumers outside of the limits of the owner bears to the gross revenues derived from the whole utility. Such proportion for each year shall be based on the gross revenues of the year next preceding. The commissioner of revenue shall each year so extend the assessment on his books.B. The owner of such utility shall annually on or before April 1 report, to the commissioner of the revenue of the county in which any of such property is located, the gross revenues of the utility derived from consumers outside of the limits of the owner as well as the gross revenues derived from the whole utility. The books of the owner shall at all reasonable times be open to the inspection of the commissioner of the revenue of any such county for the ascertainment of such proportion of the revenues.C. The provisions of this section shall not apply to any land or buildings acquired by any such political subdivision by condemnation, purchase or otherwise for any such public utility unless the same is actually used and necessary for such public utility.Code 1950, § 58-19; 1984, c. 675.
VA Code § 58.1-3664 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 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 from other such classification of real property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation annually for a period not in excess of five years."Environmental restoration site" means real estate which contains or did contain environmental contamination from the release of hazardous substances, hazardous wastes, solid waste or petroleum, the restoration of which would abate or prevent pollution to the atmosphere or waters of the Commonwealth and which (i) is subject to voluntary remediation pursuant to § 10.1-1232 and (ii) receives a certificate of continued eligibility from the Virginia Waste Management Board during each year which it qualifies for the tax treatment described in this section.1997, c. 849.