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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 32. Real Property Tax |
| ARTICLE 1. Taxable Real Estate |
| ARTICLE 2. Exemptions for Elderly and Handicapped |
| ARTICLE 2.1. Local Deferral of Real Estate Tax |
| ARTICLE 2.2. Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts |
| ARTICLE 2.3. Exemption for Disabled Veterans |
| ARTICLE 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action |
| ARTICLE 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty |
| ARTICLE 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications |
| ARTICLE 4. Special Assessment for Land Preservation |
| ARTICLE 4.1. Tax Increment Financing |
| ARTICLE 4.2. Local Enterprise Zone Development Taxation Program |
| ARTICLE 5. Reassessment/Assessment Cycles |
| ARTICLE 6. Who Performs Reassessment/Assessment |
| ARTICLE 7. Reassessment/Assessment (Valuation) Procedure and Practice |
| ARTICLE 8. Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue |
| ARTICLE 9. Levy |
| ARTICLE 10. Public Disclosure/Access to Records |
| ARTICLE 11. Tax to Constitute Lien |
| ARTICLE 12. Administrative and Judicial Review |
| ARTICLE 13. Public Taking of Private Real Estate |
| ARTICLE 14. Boards of Equalization |