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2009 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3221.2 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes.
A. Energy-efficient buildings, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such buildings at a different rate from that of tax levied on other real property. The rate of tax imposed by any county, city, or town on such buildings shall not exceed that applicable to the general class of real property.
B. For purposes of this section, an energy-efficient building
is any building that exceeds the energy efficiency standards prescribed in the
Virginia Uniform Statewide Building Code by 30 percent. Energy-efficient building
certification for purposes of this subsection shall be determined by any
qualified licensed architect, professional engineer, or
licensed contractor who is not related to the taxpayer and who shall certify
to the taxpayer that he or she has qualifications to provide the certification.
C. Notwithstanding the provisions of subsection B, for
purposes of this section, an energy-efficient building may also be any building
that (i) meets or exceeds performance standards of the Green Globes Green
Building Rating System of the Green Building Initiative, (ii) meets or exceeds
performance standards of the Leadership in Energy and Environmental Design
(LEED) Green Building Rating System of the U.S. Green Building Council, (iii)
meets or exceeds performance standards or guidelines under the EarthCraft House
Program, or (iv) is an Energy Star qualified home, the energy efficiency of
which meets or exceeds performance guidelines for energy efficiency under the
Energy Star program developed by the United States Environmental Protection
Agency. Energy-efficient building certification for purposes of this subsection
shall be determined by (a) the granting of a certification under one of the
programs in clauses (i) through (iv) that certifies the building meets or
exceeds the performance standards or guidelines of the program, or (b) a
qualified, licensed architect or professional engineer designated by the
county, city, or town who shall determine whether the building meets or exceeds
the performance standards or guidelines under any program described in clauses
(i) through (iv).