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Va. Const. art. X, § 4. Property segregated for local taxation; exceptions

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Article X › Section 4

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Real estate, coal and other mineral lands, and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Va. Const. art. X, § 4. Property segregated for local taxation; exceptions · Va. Const. art. X, § 4 | Frix