Virginia Statutes
§ 58.1-3606.2 — Property exempt from taxation; nonprofit institutions of learning.
Virginia § 58.1-3606.2
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 36TAX EXEMPT PROPERTY
Art. 2PROPERTY EXEMPTED BY CLASSIFICATION OR DESIGNATION
This text of Virginia § 58.1-3606.2 (Property exempt from taxation; nonprofit institutions of learning.) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-3606.2 (2026).
Text
For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia:
"Educational purposes" shall include any special education and related services as those terms are defined in the IDEA.
"Institutions of learning" shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. § 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to § 22.1-323.
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Related
§ 1400
20 U.S.C. § 1400
Legislative History
2025, c. 645.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-3606.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3606.2.