58.1-3221.2 - Classification of certain energy-efficient buildings for tax purposes.
§ 58.1-3221.2. Classification of certain energy-efficient buildings for taxpurposes.
A. Energy-efficient buildings, not including the real estate or land on whichthey are located, are hereby declared to be a separate class of property andshall constitute a classification for local taxation separate from otherclassifications of real property. The governing body of any county, city, ortown may, by ordinance, levy a tax on the value of such buildings at adifferent rate from that of tax levied on other real property. The rate oftax imposed by any county, city, or town on such buildings shall not exceedthat applicable to the general class of real property.
B. For purposes of this section, an energy-efficient building is any buildingthat exceeds the energy efficiency standards prescribed in the VirginiaUniform Statewide Building Code by 30 percent. Energy-efficient buildingcertification for purposes of this subsection shall be determined by anyqualified architect, professional engineer, or licensed contractor who is notrelated to the taxpayer and who shall certify to the taxpayer that he or shehas qualifications to provide the certification.
C. Notwithstanding the provisions of subsection B, for purposes of thissection, an energy-efficient building may also be any building that (i) meetsor exceeds performance standards of the Green Globes Green Building RatingSystem of the Green Building Initiative, (ii) meets or exceeds performancestandards of the Leadership in Energy and Environmental Design (LEED) GreenBuilding Rating System of the U.S. Green Building Council, (iii) meets orexceeds performance standards or guidelines under the EarthCraft HouseProgram, or (iv) is an Energy Star qualified home, the energy efficiency ofwhich meets or exceeds performance guidelines for energy efficiency under theEnergy Star program developed by the United States Environmental ProtectionAgency. Energy-efficient building certification for purposes of thissubsection shall be determined by (a) the granting of a certification underone of the programs in clauses (i) through (iv) that certifies the buildingmeets or exceeds the performance standards or guidelines of the program, or(b) a qualified architect or professional engineer designated by the county,city, or town who shall determine whether the building meets or exceeds theperformance standards or guidelines under any program described in clauses(i) through (iv).
(2007, cc. 328, 354; 2008, cc. 288, 401; 2009, c. 512.)