Local Taxes

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 Subtitle III of the Code of Virginia, titled “Local Taxes.” It is part of Title 58.1 “Taxation”. It contains 618 laws divided across 70 structures.

Chapter 30	General Provisions
Chapter 31	Local Officers
Chapter 32	Real Property Tax
Chapter 34	Payments in Lieu of Real Property Taxation
Chapter 35	Tangible Personal Property, Machinery and Tools and Merchants' Capital
Chapter 35.1	Personal Property Tax Relief
Chapter 36	Tax Exempt Property
Chapter 37	License Taxes
Chapter 37.1	Local Coal Severance License Taxes
Chapter 38	Miscellaneous Taxes
Chapter 39	Enforcement, Collection, Refunds, Remedies and Review of Local Taxes