Virginia Enacts Law Providing Property Tax Exemption for Replacement Church Structures

The Virginia General Assembly enacted a law concerning property taxation and exemptions. The law includes: 1) providing a property tax exemption for property on which a new or replacement church or other building for religious worship is constructed, with the intention that the structure will be exclusively used or occupied for religious worship or for the residence of a minister; and 2) providing that taxpayers demonstrate to the satisfaction of a locality that certain conditions related to the property and the replacement or rebuilt structure have been met. The law takes effect on July 1. [H.B. 2302, enacted 04/02/25]

This ...