Application for Exemption from Real Estate Taxation

Exempted by Classification

The city of Richmond is authorized to allow exemption from real estate taxation for certain properties pursuant to Article X, Section 6, of the Constitution of Virginia, Chapter 36 of Title 58.1-3606 of the Code of Virginia, or Section 98 of the City Code of Richmond. Property uses include:

• Government
• Places of worship
• Residences of ministers
• Public libraries
• Institutions of learning
• Public hospitals

Property considered for exemption from real estate taxation must qualify by general classification. The appropriate Application for Exemption must be completed and filed with the City Assessor no later than July 1st prior to the calendar year in which the exemption is requested.

Exemptions are not prorated during the current year except in the case of governmental or religious use. All other exemption requests, if approved, are effective January 1st of the following year.

Exempted by Designation

The City of Richmond does not accept applications for exemption by designation, as per City Ordinance, Section 98- 249.1.

Exemption for Disabled Veterans

The following law was effective January 1, 2011:

"Code of Virginia § 58.1-3219.5. Exemption from taxes on property for disabled veterans.

A. Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly hereby exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence."

To process this benefit, a Disabled Veteran Real Estate Tax Exemption Application must be completed and filed with the City Assessor.