Virginia § 58.1-3606.2 - Property exempt from taxation; nonprofit institutions of learning.
Full text of Virginia Code of Virginia § 58.1-3606.2 — Property exempt from taxation; nonprofit institutions of learning., with citation guidance and answers to common questions.
§ 58.1-3606.2. Property exempt from taxation; nonprofit institutions of learning.
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.
2025, c. 645.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3606.2
What does Code of Virginia § 58.1-3606.2 cover?
Section 58.1-3606.2 ("Property exempt from taxation; nonprofit institutions of learning.") 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 § 58.1-3606.2?
A common citation format is "Code of Virginia § 58.1-3606.2" (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 § 58.1-3606.2 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.