Virginia HB2302: An Act to amend and reenact § 58.1-3606 of the Code of Virginia, relating to real property tax; exemption for religious building

What the bill says

An Act to amend and reenact § 58.1-3606 of the Code of Virginia, relating to real property tax; exemption for religious buildings; rebuilding structure. [H 2302] Approved April 2, 2025 1. That § 58.1-3606 of the Code of Virginia is amended and reenacted as follows: § 58.1-3606. Property exempt from taxation by classification. A. Pursuant to the authority granted in Article X, Section 6 (a)(6) of the Constitution of Virginia to exempt property from taxation by classification, the following classes of real and personal property shall be exempt from taxation: 1. Property owned directly or indirec.

From the enrolled text:

An Act to amend and reenact § 58.1-3606 of the Code of Virginia, relating to real property tax; exemption for religious buildings; rebuilding structure. [H 2302] Approved April 2, 2025 1. That § 58.1-3606 of the Code of Virginia is amended and reenacted as follows: § 58.1-3606. Property exempt from taxation by classification. A. Pursuant to the authority granted in Article X, Section 6 (a)(6) of the Constitution of Virginia to exempt property from taxation by classification, the following classes of real and personal property shall be exempt from taxation: 1. Property owned directly or indirectly by the Commonwealth, or any political subdivision thereof. 2. a. Real property and personal property owned by churches or religious bodies, including (i) an incorporated church or religious body and (ii) a corporation mentioned in § 57-16.1, and exclusively occupied or used for religious worship or for the residence of the minister of any church or religious body, and such additional adjacent land reasonably necessary for the convenient use of any such property. Real property exclusively used for religious worship shall also include the (b) property used for ancillary and accessory purposes as allowed under the local zoning ordinance, the dominant purpose of which is to support or augment the principal religious worship use; [ and (d) property used as required by federal, state, …

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