58.1-3607 - Property exempt from taxation by designation.
§ 58.1-3607. Property exempt from taxation by designation.
A. Pursuant to the authority granted in Article X, Section 6 (a) (6) of theConstitution of Virginia to exempt property from taxation by designation, andnotwithstanding the provisions of § 30-19.04, the real and personal propertyof the following organizations, corporations and associations shall be exemptfrom taxation:
1. Property of the Association for the Preservation of Virginia Antiquities,the Association for the Preservation of Petersburg Antiquities, HistoricRichmond Foundation, the Confederate Memorial Literary Society, the MountVernon Ladies' Association of the Union, the Virginia Historical Society, theThomas Jefferson Memorial Foundation, Incorporated, the Patrick HenryMemorial Foundation, Incorporated, the Stonewall Jackson Memorial,Incorporated, George Washington's Fredericksburg Foundation, HomeDemonstration Clubs, 4-H Clubs, the Future Farmers of America, Incorporated,the posts of the American Legion, posts of United Spanish War Veterans,branches of the Fleet Reserve Association, posts of Veterans of Foreign Wars,posts of the Disabled American Veterans, Veterans of World War I, USA,Incorporated, the Society of the Cincinnati in the State of Virginia, theManassas Battlefield Confederate Park, Incorporated, the Robert E. LeeMemorial Foundation, Incorporated, the Virginia Division of the UnitedDaughters of the Confederacy, the General Organization of the UnitedDaughters of the Confederacy, the Memorial Foundation of the GermannaColonies in Virginia, Incorporated, the Lynchburg Fine Arts Centers,Incorporated, Norfolk Historic Foundation, National Trust for HistoricPreservation in the United States, Historic Alexandria Foundation, and theLynchburg Historical Foundation.
2. Property of Colonial Williamsburg, Incorporated, used for museum,historical, municipal, benevolent or charitable purposes, as long as suchcorporation continues to be organized and operated not for profit.
3. Property owned by the Virginia Home (previously Virginia Home forIncurables), incorporated by Chapter 533 of the Acts of Assembly of 1893-4,approved March 1, 1894.
4. The property owned by the Waterford Foundation, Incorporated, so long asit continues to be a nonprofit corporation to encourage and assist inrestoration work in Waterford and to stimulate the revival of local arts andcrafts.
5. Property of Historic Fredericksburg, Incorporated, and of the ClarkeCounty Historical Association, used by such organizations for historical,benevolent or charitable purposes, as long as such corporation continues tobe organized and operated not for profit.
6. Property of the Westmoreland Davis Foundation, Inc., so long as itcontinues to be a nonprofit corporation.
7. Property owned by the Women's Home Incorporated, in Arlington County andused for the rehabilitation of women with substance abuse, so long as itcontinues to be operated not for profit.
B. Property designated to be exempt from taxation in subsection A of thissection which was exempt on July 1, 1971, shall continue to be exempt underthe rules of statutory construction applicable to exempt property prior tosuch date.
(Code 1950, § 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c. 478;1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c.198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83,562; 1972, c. 667; 1973, c. 438; 1974, c. 469; 1984, c. 675; 1985, c. 495;1998, c. 172; 2000, c. 7; 2005, c. 716.)