{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/36-170.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/36-170.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/36-170.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/36-170.html"}],"law_id":360659,"edition_id":2,"section_id":360659,"structure_id":51586,"section_number":"36-170","catch_line":"Incremental revenues appropriated to housing revitalization zone","history":"2000, cc. 789, 795.","full_text":"Any county, city, or town in which a housing revitalization zone is located shall, within ninety days of the designation of a housing revitalization zone within such county, city, or town, adopt an ordinance providing that all or a specified percentage of the real estate taxes in such zone shall be assessed, collected, and allocated in the following manner:\n\n1\n\nThe local assessing officer shall record in the appropriate books both the base assessed value and the current assessed value of the real estate in the zone.\n\n2\n\nReal estate taxes attributable to the lower of the current assessed value or base assessed value of real estate located in a housing revitalization zone shall be allocated by the treasurer or director of finance as they would be in the absence of such ordinance.\n\n3\n\nAt least twenty-five percent of the increase in real estate taxes attributable to the difference between (i) the current assessed value of such property and (ii) the base assessed value of such property shall be appropriated by the county, city, or town within such housing revitalization zone to provide enhanced tax incentives, law-enforcement and other governmental services, including financing transportation projects, as may be appropriate to secure and to promote private investment in such zone. For purposes of determining such increase, additional revenues resulting from an increase in the tax rate on real estate after the designation of such housing revitalization zone shall not be included. Such ordinance shall provide that the appropriations mandated by this section shall be made for such increase in taxes in the county, city, or town’s taxable year immediately following the payment of any grants under this chapter. If the grants authorized by this section are not paid to qualified business firms or qualified owner occupants for a particular calendar year, such county, city, or town shall not be required to appropriate such increase in taxes in its immediately following taxable year.\n\n","order_by":null,"text":{"0":{"id":1342037,"text":"Any county, city, or town in which a housing revitalization zone is located shall, within ninety days of the designation of a housing revitalization zone within such county, city, or town, adopt an ordinance providing that all or a specified percentage of the real estate taxes in such zone shall be assessed, collected, and allocated in the following manner:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1342038,"text":"The local assessing officer shall record in the appropriate books both the base assessed value and the current assessed value of the real estate in the zone.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1342039,"text":"Real estate taxes attributable to the lower of the current assessed value or base assessed value of real estate located in a housing revitalization zone shall be allocated by the treasurer or director of finance as they would be in the absence of such ordinance.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1342040,"text":"At least twenty-five percent of the increase in real estate taxes attributable to the difference between (i) the current assessed value of such property and (ii) the base assessed value of such property shall be appropriated by the county, city, or town within such housing revitalization zone to provide enhanced tax incentives, law-enforcement and other governmental services, including financing transportation projects, as may be appropriate to secure and to promote private investment in such zone. For purposes of determining such increase, additional revenues resulting from an increase in the tax rate on real estate after the designation of such housing revitalization zone shall not be included. Such ordinance shall provide that the appropriations mandated by this section shall be made for such increase in taxes in the county, city, or town’s taxable year immediately following the payment of any grants under this chapter. If the grants authorized by this section are not paid to qualified business firms or qualified owner occupants for a particular calendar year, such county, city, or town shall not be required to appropriate such increase in taxes in its immediately following taxable year.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":51586,"edition_id":2,"name":"Housing Revitalization Zone Act","identifier":"11","label":"chapter","depth":2,"order_by":21,"parent_id":51572,"metadata":{"child_laws":14,"child_structures":0},"date_created":"2026-08-02 02:44:29","date_modified":"2026-08-02 12:32:46","permalink":{"id":1435855,"object_type":"structure","relational_id":51586,"identifier":"11","token":"36\/11","url":"\/36\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51572,"edition_id":2,"name":"Housing","identifier":"36","label":"title","depth":1,"order_by":83,"parent_id":null,"metadata":{"child_laws":336,"child_structures":35},"date_created":"2026-08-02 02:44:20","date_modified":"2026-08-02 12:32:40","permalink":{"id":1435259,"object_type":"structure","relational_id":51572,"identifier":"36","token":"36","url":"\/36\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":360644,"structure_id":51586,"section_number":"36-157","catch_line":"Short title","url":"\/36-157\/","token":"36\/11\/36-157","metadata":false},{"id":360645,"structure_id":51586,"section_number":"36-158","catch_line":"Definitions","url":"\/36-158\/","token":"36\/11\/36-158","metadata":false},{"id":360646,"structure_id":51586,"section_number":"36-159","catch_line":"Administration","url":"\/36-159\/","token":"36\/11\/36-159","metadata":false},{"id":360648,"structure_id":51586,"section_number":"36-160","catch_line":"Housing revitalization zone designation","url":"\/36-160\/","token":"36\/11\/36-160","metadata":false},{"id":360649,"structure_id":51586,"section_number":"36-161","catch_line":"Expansion of housing revitalization zones","url":"\/36-161\/","token":"36\/11\/36-161","metadata":false},{"id":360650,"structure_id":51586,"section_number":"36-162","catch_line":"Application review","url":"\/36-162\/","token":"36\/11\/36-162","metadata":{"court_decisions":""}},{"id":360651,"structure_id":51586,"section_number":"36-163","catch_line":"Sale of public land","url":"\/36-163\/","token":"36\/11\/36-163","metadata":false},{"id":360652,"structure_id":51586,"section_number":"36-164","catch_line":"Rules and regulations","url":"\/36-164\/","token":"36\/11\/36-164","metadata":{"court_decisions":{"0":{"name":"Birtcherds Dairy, Inc. v. Randall","case_number":"Record No. 2579","citation":"180 Va. 311","date":"1942-12-07","url":"https:\/\/www.courtlistener.com\/opinion\/6924773\/birtcherds-dairy-inc-v-randall\/","abstract":" .\u202f.\u202f. Eggleston, J., .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":360653,"structure_id":51586,"section_number":"36-165","catch_line":"Eligibility","url":"\/36-165\/","token":"36\/11\/36-165","metadata":{"court_decisions":{"0":{"name":"Bethune-Hill v. Va. State Bd. of Elections","case_number":"Civil Action No. 3:14cv852","citation":"326 F. Supp. 3d 128","date":"2018-06-26","url":"https:\/\/www.courtlistener.com\/opinion\/7331620\/bethune-hill-v-va-state-bd-of-elections\/","abstract":" .\u202f.\u202f. BARBARA MILANO KEENAN, Circuit Judge: .\u202f.\u202f. ","court_html":"District Court, E.D. Virginia"}}}},{"id":360654,"structure_id":51586,"section_number":"36-166","catch_line":"Housing revitalization zone grants","url":"\/36-166\/","token":"36\/11\/36-166","metadata":false},{"id":360655,"structure_id":51586,"section_number":"36-167","catch_line":"Housing Revitalization Zone Fund established","url":"\/36-167\/","token":"36\/11\/36-167","metadata":false},{"id":360656,"structure_id":51586,"section_number":"36-168","catch_line":"Local incentives","url":"\/36-168\/","token":"36\/11\/36-168","metadata":false},{"id":360657,"structure_id":51586,"section_number":"36-169","catch_line":"Review and termination of housing revitalization zone","url":"\/36-169\/","token":"36\/11\/36-169","metadata":{"court_decisions":{"0":{"name":"Palisades Collections LLC v. Shorts","case_number":"08-2188","citation":"552 F.3d 327","date":"2009-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1027624\/palisades-collections-llc-v-shorts\/","abstract":" .\u202f.\u202f. NIEMEYER, Circuit Judge, .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"}}}},{"id":360659,"structure_id":51586,"section_number":"36-170","catch_line":"Incremental revenues appropriated to housing revitalization zone","url":"\/36-170\/","token":"36\/11\/36-170","metadata":{"court_decisions":""}}],"previous_section":{"id":360657,"structure_id":51586,"section_number":"36-169","catch_line":"Review and termination of housing revitalization zone","url":"\/36-169\/","token":"36\/11\/36-169","metadata":{"court_decisions":{"0":{"name":"Palisades Collections LLC v. Shorts","case_number":"08-2188","citation":"552 F.3d 327","date":"2009-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1027624\/palisades-collections-llc-v-shorts\/","abstract":" .\u202f.\u202f. NIEMEYER, Circuit Judge, .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"}}}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/36-170\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 789<\/a> and 795<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1435909,"object_type":"law","relational_id":360659,"identifier":"36-170","token":"36\/11\/36-170","url":"\/36-170\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/36-170\/","token":"36\/11\/36-170","dublin_core":{"Title":"Incremental revenues appropriated to housing revitalization zone","Type":"Text","Format":"text\/html","Identifier":"\u00a7 36-170","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any county, city, or town in which a housing revitalization zone<\/span> is located shall, within ninety days of the designation of a housing revitalization zone<\/span> within such county, city, or town, adopt an ordinance<\/span> providing that all or a specified percentage of the real estate taxes in such zone shall be assessed, collected, and allocated in the following manner:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The local assessing officer shall record in the appropriate books both the base assessed value and the current assessed value of the real estate in the zone. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Real estate taxes attributable to the lower of the current assessed value or base assessed value of real estate located in a housing revitalization zone<\/span> shall be allocated by the treasurer or director of finance as they would be in the absence of such ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> At least twenty-five percent of the increase in real estate taxes attributable to the difference between (i) the current assessed value of such property and (ii) the base assessed value of such property shall be appropriated by the county, city, or town within such housing revitalization zone<\/span> to provide enhanced tax incentives, law<\/span>-enforcement and other governmental services, including financing transportation projects, as may be appropriate to secure and to promote private investment in such zone. For purposes of determining such increase, additional revenues resulting from an increase in the tax rate on real estate after the designation of such housing revitalization zone<\/span> shall not be included. Such ordinance<\/span> shall provide that the appropriations mandated by this section shall be made for such increase in taxes in the county, city, or town’s taxable year immediately following the payment of any grants under this chapter. If the grants authorized by this section are not paid to qualified business firms<\/span> or qualified owner occupants<\/span> for a particular calendar year, such county, city, or town shall not be required to appropriate such increase in taxes in its immediately following taxable year. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINCREMENTAL REVENUES APPROPRIATED TO HOUSING REVITALIZATION ZONE (\u00a7 36-170)\n\nAny county, city, or town in which a housing revitalization zone is located\nshall, within ninety days of the designation of a housing revitalization zone\nwithin such county, city, or town, adopt an ordinance providing that all or a\nspecified percentage of the real estate taxes in such zone shall be assessed,\ncollected, and allocated in the following manner:\n\n1. The local assessing officer shall record in the appropriate books both the\nbase assessed value and the current assessed value of the real estate in the\nzone.\n\n2. Real estate taxes attributable to the lower of the current assessed value or\nbase assessed value of real estate located in a housing revitalization zone\nshall be allocated by the treasurer or director of finance as they would be in\nthe absence of such ordinance.\n\n3. At least twenty-five percent of the increase in real estate taxes\nattributable to the difference between (i) the current assessed value of such\nproperty and (ii) the base assessed value of such property shall be appropriated\nby the county, city, or town within such housing revitalization zone to provide\nenhanced tax incentives, law-enforcement and other governmental services,\nincluding financing transportation projects, as may be appropriate to secure and\nto promote private investment in such zone. For purposes of determining such\nincrease, additional revenues resulting from an increase in the tax rate on real\nestate after the designation of such housing revitalization zone shall not be\nincluded. Such ordinance shall provide that the appropriations mandated by this\nsection shall be made for such increase in taxes in the county, city, or\ntown’s taxable year immediately following the payment of any grants under\nthis chapter. If the grants authorized by this section are not paid to qualified\nbusiness firms or qualified owner occupants for a particular calendar year, such\ncounty, city, or town shall not be required to appropriate such increase in\ntaxes in its immediately following taxable year.\n\nHISTORY: 2000, cc. 789, 795.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}