Virginia § 58.1-3508.6 - Separate classification of machinery and tools used directly in producing or generating renewable energy

Full text of Virginia Code of Virginia § 58.1-3508.6 — Separate classification of machinery and tools used directly in producing or generating renewable energy, with citation guidance and answers to common questions.

§ 58.1-3508.6. Separate classification of machinery and tools used directly in producing or generating renewable energy

Machinery and tools, including repair and replacement parts, owned by a business and used directly in producing or generating renewable energy shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in § 58.1-3507. The governing body of any county, city, or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable to the general class of machinery and tools.

The rate of tax and rate of assessment under this section shall not apply to machinery and tools owned by a business and used directly in producing or generating renewable energy covered under Chapter 26 (§ 58.1-2600 et seq.), unless the rate of tax and rate of assessment under this section would result in a lower property tax on such machinery and tools.

As used in this section, "renewable energy" means energy derived from sunlight, wind, falling water, biomass, sustainable or otherwise (the definitions of which shall be liberally construed), energy from waste, landfill gas, municipal solid waste, wave motion, tides, or geothermal power and does not include energy derived from coal, oil, natural gas, or nuclear power.

2015, c. 230.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 58.1-3508.6

What does Code of Virginia § 58.1-3508.6 cover?

Section 58.1-3508.6 ("Separate classification of machinery and tools used directly in producing or generating renewable energy") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Virginia § 58.1-3508.6?

A common citation format is "Code of Virginia § 58.1-3508.6" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.

How does Virginia § 58.1-3508.6 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.