Real Property Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 32 of the Code of Virginia, titled “Real Property Tax.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 192 laws divided across 21 structures.

Article 1	Taxable Real Estate
Article 2	Exemptions for Elderly Individuals and Individuals with Disabilities
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 2.5	Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
Article 2.4	Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
Article 3	Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
Article 4.1	Tax Increment Financing
Article 4	Special Assessment for Land Preservation
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 11	Tax to Constitute Lien
Article 12	Administrative and Judicial Review
Article 13	Public Taking of Private Real Estate
Article 10	Public Disclosure/Access to Records
Article 14	Boards of Equalization