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The City of Richmond is authorized to allow exemption from real estate taxation for certain properties pursuant to Article X, Section 6, of the Constitution of Virginia, Chapter 36 of Title 58.1-3606 of the Code of Virginia, or Section 98 of the City Code of Richmond.

Property considered for exemption from real estate taxation must qualify by general classification or specific designation. An Application for Exemption must be completed and filed with the City Assessor no later than July 1st prior to the calendar year in which the exemption is requested. Exemptions are not prorated during the current year except in the case of governmental or religious use. All other exemption requests, if approved, are effective January 1st of the following year.

Properties exempted by classification are those described in Section 6, Article X of The Constitution of Virginia. These property uses include government, places of worship, residences of ministers, public libraries, institutions of learning, and public hospitals.

(Please note: The application by designation process was placed in moratorium by City Council on March 26, 2007 (Ordinance 2007-29-65).