§ 26-550. Property exempt from taxation by classification.  


Latest version.
  • (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, the following classes of real and personal property shall be exempt from taxation:

    (1)

    Property owned directly or indirectly by the Commonwealth, or any political subdivision thereof.

    (2)

    Real property and personal property owned by churches or religious bodies and exclusively occupied or used for religious worship or for the residence of the minister of any church or religious body, and such additional adjacent land reasonably necessary for the convenient use of any such property. Real property exclusively used for religious worship shall also include property:

    a.

    Used for outdoor worship activities;

    b.

    Used for ancillary and accessory purposes as allowed under Chapter 30, the dominant purpose of which is to support or augment the principal religious worship use; and

    c.

    Used as required by Federal, State or local law.

    (3)

    Nonprofit private or public burying grounds or cemeteries.

    (4)

    Property owned by public libraries, law libraries of local bar associations when the same are used or available for use by a State court or courts or the judge or judges thereof, medical libraries of local medical associations when the same are used or available for use by State health officials, incorporated colleges or other institutions of learning not conducted for profit. This subsection shall apply only to property primarily used for literary, scientific or educational purposes or purposes incidental thereto and shall not apply to industrial schools which sell their products to other than their own employees or students.

    (5)

    Property belonging to and actually and exclusively occupied and used by the Young Men's Christian Associations and similar religious associations, including religious mission boards and associations, orphan or other asylums, reformatories, hospitals and nunneries, conducted not for profit but exclusively as charities (which shall include hospitals operated by nonstock corporations not organized or conducted for profit but which may charge persons able to pay in whole or in part for their care and treatment).

    (6)

    Parks or playgrounds held by trustees for the perpetual use of the general public.

    (7)

    Buildings with the land they actually occupy, and the furniture and furnishings therein belonging to any benevolent or charitable organization and used by it exclusively for lodge purposes or meeting rooms, together with such additional adjacent land as may be necessary for the convenient use of the buildings for such purposes.

    (8)

    Property of any nonprofit corporation organized to establish and maintain a museum.

    (b)

    The real and personal property of an organization classified in Code of Virginia, §§ 58.1-3610 through 58.1-3622 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.

    (c)

    Property, belonging in one of the classes listed in Subsection (a) or (b) of this section, which was exempt from taxation on December 31, 2002, shall continue to be exempt from taxation under the rules of statutory construction applicable to exempt property at the time such property became entitled to exemption.

    (d)

    Exemptions of property from taxation granted under this section on or after January 1, 2003, shall be strictly construed in accordance with Article X, Section 6(f) of the Constitution of Virginia.

    (Code 2004, § 98-250; Ord. No. 2004-337-307, § 1, 11-22-2004; Ord. No. 2014-113-86, § 1, 5-27-2014)

    State Law reference— Similar provisions, Code of Virginia, §§ 58.1-3606, 58.1-3650.

(Code 2004, § 98-250; Ord. No. 2004-337-307, § 1, 11-22-2004; Ord. No. 2014-113-86, § 1, 5-27-2014)

State law reference

Similar provisions, Code of Virginia, §§ 58.1-3606, 58.1-3650.