Exemptions Generally

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 Article 1 of the Code of Virginia, titled “Exemptions Generally.” It is part of Chapter 36 “Tax Exempt Property”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 7 laws.

It’s comprised of the following 7 sections.

§ 58.1-3600	Definitions
§ 58.1-3601	Property becomes taxable immediately upon sale by tax-exempt owner
§ 58.1-3602	Exemptions not applicable to associations, etc., paying death, etc., benefits
§ 58.1-3603	Exemptions not applicable when building is source of revenue
§ 58.1-3604	Tax exemption information
§ 58.1-3605	Triennial application for exemption; removal by local governing body
§ 58.1-3605.1	Repealed