Constitution · Virginia

Va. Const. art. X, § 4

Constitution
Constitution of Virginia
Text as of
October 2026

What does this section say?

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.

The text is copied from the official source: law.lis.virginia.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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