{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3295.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3295.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3295.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3295.3.html"}],"law_id":371714,"edition_id":2,"section_id":371714,"structure_id":52911,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","history":"2022, cc. 671, 672.","full_text":"A\n\nAs used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.\n\n\t\t\t“Cost approach” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.\n\n\t\t\t“Data center” means the same as such term is defined in subdivision A 43 of § 58.1-3506.\n\n\t\t\t“Fixtures” means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment.\n\nB\n\nIf fixtures are installed at a data center and taxed under the provisions of this chapter, such fixtures shall be assessed using the cost approach.\n\n","order_by":null,"text":{"0":{"id":1386036,"text":"As used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.\t\t\t“Cost approach” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.\t\t\t“Data center” means the same as such term is defined in subdivision A 43 of § 58.1-3506.\t\t\t“Fixtures” means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1386037,"text":"If fixtures are installed at a data center and taxed under the provisions of this chapter, such fixtures shall be assessed using the cost approach.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52911,"edition_id":2,"name":"Reassessment\/Assessment (Valuation) Procedure and Practice","identifier":"7","label":"article","depth":4,"order_by":13,"parent_id":52897,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 03:07:54","date_modified":"2026-08-02 12:36:10","permalink":{"id":1484531,"object_type":"structure","relational_id":52911,"identifier":"7","token":"58.1\/III\/32\/7","url":"\/58.1\/III\/32\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371693,"structure_id":52911,"section_number":"58.1-3280","catch_line":"Assessment of values","url":"\/58.1-3280\/","token":"58.1\/III\/32\/7\/58.1-3280","metadata":false},{"id":371694,"structure_id":52911,"section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; 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affordable rental housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295","metadata":false},{"id":371712,"structure_id":52911,"section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","url":"\/58.1-3295.1\/","token":"58.1\/III\/32\/7\/58.1-3295.1","metadata":false},{"id":371713,"structure_id":52911,"section_number":"58.1-3295.2","catch_line":"Assessment or exemption of certain real property conveyed or owned by a community land trust","url":"\/58.1-3295.2\/","token":"58.1\/III\/32\/7\/58.1-3295.2","metadata":false},{"id":371714,"structure_id":52911,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","url":"\/58.1-3295.3\/","token":"58.1\/III\/32\/7\/58.1-3295.3","metadata":false}],"previous_section":{"id":371713,"structure_id":52911,"section_number":"58.1-3295.2","catch_line":"Assessment or exemption of certain real property conveyed or owned by a community land trust","url":"\/58.1-3295.2\/","token":"58.1\/III\/32\/7\/58.1-3295.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3295.3\/","history_text":"

This law was first created in 2022. The record of its establishment is cataloged in chapters 671<\/a> and 672<\/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":[{"id":371838,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","order_by":null,"url":"\/58.1-3500\/"}],"refers_to":[{"id":371841,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":371852,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","order_by":null,"url":"\/58.1-3506\/"}],"permalink":{"id":1484621,"object_type":"law","relational_id":371714,"identifier":"58.1-3295.3","token":"58.1\/III\/32\/7\/58.1-3295.3","url":"\/58.1-3295.3\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3295.3\/","token":"58.1\/III\/32\/7\/58.1-3295.3","dublin_core":{"Title":"Assessment of real property; data centers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3295.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Computer equipment and peripherals<\/span>” means computer equipment and peripherals<\/span> subject to classification under the provisions of subdivision A 17 of § 58.1-3503<\/a> or under the provisions of subdivision A 43 of § 58.1-3506<\/a>.

\t\t\t“Cost approach<\/span>” means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures<\/span> and deducting physical, functional, and economic depreciation sustained by such fixtures<\/span>.

\t\t\t“Data center<\/span>” means the same as such term is defined in subdivision A 43 of § 58.1-3506<\/a>.

\t\t\t“Fixtures<\/span>” means all fixtures<\/span> and equipment used in a data center<\/span> except computer equipment and peripherals<\/span>, equipment used for external surveillance and security, and fire and burglar alarm systems. “Fixtures<\/span>” includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If fixtures<\/span> are installed at a data center<\/span> and taxed under the provisions of this chapter, such fixtures<\/span> shall be assessed using the cost approach<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT OF REAL PROPERTY; DATA CENTERS (\u00a7 58.1-3295.3)\n\nA. As used in this section:\n\t\t\t“Computer equipment and peripherals” means computer equipment and\nperipherals subject to classification under the provisions of subdivision A 17\nof § 58.1-3503 or under the provisions of subdivision A 43 of §\n58.1-3506.\t\t\t“Cost approach” means assessing value by determining\nthe cost to construct a reproduction or suitable replacement of fixtures and\ndeducting physical, functional, and economic depreciation sustained by such\nfixtures.\t\t\t“Data center” means the same as such term is defined in\nsubdivision A 43 of § 58.1-3506.\t\t\t“Fixtures” means all\nfixtures and equipment used in a data center except computer equipment and\nperipherals, equipment used for external surveillance and security, and fire and\nburglar alarm systems. “Fixtures” includes generators, radiators,\nexhaust fans, and fuel storage tanks; electrical substations, power distribution\nequipment, cogeneration equipment, and batteries; chillers, computer room air\nconditioners, and cool towers; heating, ventilating, and air conditioning\nsystems; water storage tanks, water pumps, and piping; monitoring systems; and\ntransmission and distribution equipment.\n\nB. If fixtures are installed at a data center and taxed under the provisions of\nthis chapter, such fixtures shall be assessed using the cost approach.\n\nHISTORY: 2022, cc. 671, 672.","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"}}