Reassessment/Assessment (Valuation) Procedure and Practice

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Article 7 of the Code of Virginia, titled “Reassessment/Assessment (Valuation) Procedure and Practice.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 23 sections.

§ 58.1-3280	Assessment of values
§ 58.1-3281	When commissioner of the revenue to ascertain ownership of real estate; tax year
§ 58.1-3282	When land and improvements owned separately; how assessed
§ 58.1-3283	Assessment of airspace owned separately from subjacent land surface
§ 58.1-3284	Assessment of standing timber trees owned by person who owns land surface; when owned separately
§ 58.1-3284.1	Assessment of lots and open spaces in certain planned development subdivisions
§ 58.1-3284.2	Reassessment of residential property containing defective drywall
§ 58.1-3284.3	Wetlands to be specially and separately assessed
§ 58.1-3285	Assessment and reassessment of lots when subdivided or rezoned
§ 58.1-3286	Mineral lands to be specially and separately assessed; severance tax
§ 58.1-3287	Mineral lands and minerals to be included in general reassessment of real estate
§ 58.1-3288	Assessment in name of "unknown owner."
§ 58.1-3289	Reserved
§ 58.1-3290	How land divided among several owners to be assessed
§ 58.1-3291	Valuation of repairs, additions and new buildings
§ 58.1-3292	Assessment of new buildings substantially completed, etc.; extension of time for paying assessment
§ 58.1-3292.1	Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment
§ 58.1-3293	Building, etc., when damaged or destroyed, value to be reduced
§ 58.1-3294	Reports of income data by owners of income-producing realty; certification; confidentiality
§ 58.1-3295	Assessment of real property; affordable rental housing
§ 58.1-3295.1	Assessment of real property; residential rental apartments
§ 58.1-3295.2	Assessment or exemption of certain real property conveyed or owned by a community land trust
§ 58.1-3295.3	Assessment of real property; data centers