Effective date of property tax exemption for certified property

Va. Code Ann. § 58.1-3667
in effect
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Except as otherwise explicitly provided under this article, as to any real or personal property, machinery, equipment, facilities, devices, or real estate improvements required to be certified by a state or local certifying authority for tax exemption under this article, once the required certification is made such property shall be deemed exempt as of the date the property is placed in service. Nothing in this section shall be interpreted or construed as extending any limitations period under law for applying for correction of an assessment or otherwise appealing an assessment. The provisions of this section shall not apply to § 58.1-3664 . 2016, c. 35 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3667/Fetched: 10/16/2026
Va. Code Ann. § 58.1-3667 — Effective date of property tax exemption for certified property | Code of Virginia (Aug. 2026 snapshot) | Corpus