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Tax Incentives

Environmental Restoration Sites

On July 1, 1997, House Bill 2141 was enacted by the General Assembly of Virginia, amending the Code of Virginia by adding in Article 5 of Chapter 36 of Title 58.1, a section numbered 58.1-3664. This section creates a separate class of property, the environmental restoration site, for participants in the Virginia Voluntary Remediation Program (VRP). 

The section allows the local governing body of any county, city, or town, by ordinance, to exempt, or partially exempt environmental restoration sites from local taxation annually for a period not in excess of five years.  An environmental restoration site is real estate which contains or did contain environmental contamination from the release of hazardous substances, hazardous waste, solid waste or petroleum, the restoration of which would abate or prevent pollution to the atmosphere or waters of the Commonwealth and which (i) is subject to voluntary remediation pursuant to Section 10.1-1232.1 and (ii) receives a certificate of continued eligibility from the Virginia Waste Management Board during each year which it qualifies for the tax treatment.

Upon the request for a determination if a site is the subject of remediation activities conducted in the Virginia Voluntary Remediation Program, a letter will be sent to requesting party certifying whether the site meets the criteria of an environmental restoration site. Such certification can then be presented to the local governing body for any special tax considerations.

Sites that are enrolled in the Voluntary Remediation Program may also be eligible for Federal tax incentives. For more information, visit the DEQ Brownfields Program.

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Virginia Department of
Environmental Quality
P.O. Box 1105
Richmond, VA 23218
(804) 698-4000

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