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

> Virginia · Constitutions · In force

URL: https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S4

## Section

- **Citation:** Va. Const. art. X, § 4
- **Heading:** Va. Const. art. X, § 4. Property segregated for local taxation; exceptions
- **Jurisdiction:** Virginia
- **Kind:** Constitutions
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Article X / Section 4

## 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.

## Nearby sections

- [Va. Const. art. X, § 1 Va. Const. art. X, § 1. Taxable property; uniformity; classification and segregation](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S1.md)
- [Va. Const. art. X, § 2 Va. Const. art. X, § 2. Assessments](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S2.md)
- [Va. Const. art. X, § 3 Va. Const. art. X, § 3. Taxes or assessments upon abutting property owners](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S3.md)
- [Va. Const. art. X, § 4 Va. Const. art. X, § 4. Property segregated for local taxation; exceptions](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S4.md)
- [Va. Const. art. X, § 5 Va. Const. art. X, § 5. Franchise taxes; taxation of corporate stock](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S5.md)
- [Va. Const. art. X, § 6 Va. Const. art. X, § 6. Exempt property](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6.md)
- [Va. Const. art. X, § 6-A Va. Const. art. X, § 6-A. Property tax exemption; certain veterans and their surviving spouses; surviving spouses of soldiers who died in the line of duty](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-A.md)
- [Va. Const. art. X, § 6-B Va. Const. art. X, § 6-B. Property tax exemptions for spouses of certain emergency services providers](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-B.md)
- [Va. Const. art. X, § 7 Va. Const. art. X, § 7. Collection and disposition of State revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7.md)
- [Va. Const. art. X, § 7-A Va. Const. art. X, § 7-A. Lottery Proceeds Fund; distribution of lottery revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7-A.md)
- [Va. Const. art. X, § 8 Va. Const. art. X, § 8. Limit of tax or revenue; Revenue Stabilization Fund](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S8.md)
- [Va. Const. art. X, § 9 Va. Const. art. X, § 9. State debt](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S9.md)
- [Va. Const. art. X, § 10 Va. Const. art. X, § 10. Lending of credit, stock subscriptions, and works of internal improvement](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S10.md)
- [Va. Const. art. X, § 11 Va. Const. art. X, § 11. Governmental employees retirement system](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S4. Check the current official text before relying on it. Not legal advice.