{"data":{"id":"us-va/va.-code-58.1-3295.3","jurisdiction":"us-va","citation":"Va. Code § 58.1-3295.3","heading":"Assessment of real property; data centers","body":"A. As used in this section:\"Computer equipment and peripherals\" means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.\"Cost approach\" means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.\"Data center\" means the same as such term is defined in subdivision A 43 of § 58.1-3506.\"Fixtures\" means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems. \"Fixtures\" includes generators, radiators, exhaust fans, and fuel storage tanks; electrical substations, power distribution equipment, cogeneration equipment, and batteries; chillers, computer room air conditioners, and cool towers; heating, ventilating, and air conditioning systems; water storage tanks, water pumps, and piping; monitoring systems; and transmission and distribution equipment.B. If fixtures are installed at a data center and taxed under the provisions of this chapter, such fixtures shall be assessed using the cost approach.2022, cc. 671, 672.","path":["Title 58.1. Taxation","Subtitle III. Local Taxes","Chapter 32. Real Property Tax","Article 7. Reassessment/Assessment (Valuation) Procedure and Practice"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3295.3/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"3b37edf7b4fc76368f1799632d7f4b8728818fa815b2a694605a00d0b4680625","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3295.2","next":"us-va/va.-code-58.1-3300"},"notice":"GroundRules: Original legal text. Not legal advice."}