Virginia Attorney General Opinions
Free plain-English summaries of attorney general opinions issued in Virginia, with full citations and the original source on every page.
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If a federal agency is listed as a grantor 'for indexing only' on a foreclosure trustee's deed, is the deed exempt from Virginia grantor's tax?
No. The grantor's-tax exemption in § 58.1-811(C)(4) applies only when a government entity actually conveys real estate. In a foreclosure trustee's deed, the trustee conveys; a creditor listed 'for ind…
Does Virginia's $1 open-space recordation fee on 'deeds' apply to deeds of trust and leases?
Yes. The AG concluded that 'deed' in § 58.1-817 carries its established legal meaning, any signed, sealed, and delivered instrument conveying some interest in property. Deeds of trust and leases both …
If a same-sex couple in Virginia put both their names on a deed, did they have to pay the recordation tax that a husband and wife would skip?
No. After the Bostic ruling, AG Herring told circuit court clerks they had to read 'husband and wife' in the recordation tax exemption (Va. Code § 58.1-810.3) to include same-sex spouses, so deeds bet…
When Habitat for Humanity sells a house to a low-income family, does the buyer have to pay Virginia's recordation tax?
Neither party pays. Va. Code § 58.1-811(A)(14) exempts from the recordation tax any deed or lease where the grantor is a 501(c)(3) charity organized and operated primarily to acquire land and purchase…
When a federal credit union takes title to Virginia real estate, does the clerk of court collect the grantee's recordation tax?
No. The opinion concluded that 12 U.S.C. § 1768, which exempts federal credit unions from all state taxation other than tax on their real or personal property, blocks Virginia from collecting the reco…
When is Virginia's regional congestion relief fee triggered: by the date a deed is signed, or by the date it's recorded?
By the date of recordation. After conflicting June 2013 guidance from the Office of the Executive Secretary of the Supreme Court of Virginia, the AG settled the question: § 58.1-802.2's regional conge…
If a homeowner gives HUD a second mortgage that's subordinate to a previously-recorded first deed of trust, does Virginia recordation tax still have to be paid?
Yes. A subordinate mortgage giving a security interest to HUD is subject to Virginia state and local recordation taxes. The § 58.1-809 exemption applies only to truly supplemental writings that modify…
Does a federal credit union have to pay Virginia's grantor's recordation tax when it transfers real estate?
No. 12 U.S.C. § 1768 exempts federal credit unions from 'all taxation' by state and local taxing authorities (with a narrow exception for real and tangible personal property taxes). The Virginia recor…
Can Virginia's General Assembly directly impose extra sales, recordation, and hotel taxes on Northern Virginia and Hampton Roads but not on the rest of the state?
Partially yes, partially no. Imposing different tax rates on transactions (sales, hotel stays, recordation) in different localities does not violate Article X, § 1 of the Virginia Constitution because…
Do Virginia clerks have to collect recordation taxes when Fannie Mae or Freddie Mac is the grantor or grantee on a deed?
No. Their federal charters exempt Fannie Mae, Freddie Mac, and the FHFA from 'all taxation' by state and local governments except for direct real property tax. Virginia's recordation tax is a tax on t…
When a Virginia deed of trust secures more debt than the property is worth, does the clerk calculate recordation tax on the debt or on the property's fair market value?
On the debt. The AG concluded that § 58.1-803(A) bases the recordation tax on the amount of indebtedness whenever that amount is known. Fair market value applies only when the secured amount is not as…
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Attorney general opinions in Virginia are written by the Virginia Attorney General's office in response to questions from state agencies, legislators, and prosecutors. They are not binding like court decisions, but courts and agencies treat them as persuasive guidance on how state law applies. Every opinion above has a plain-English question and short answer, plus a link to the full original text.