| Bills |
Committee | Last action | Date |
| HB 558 - Hernandez - Constitutional amendment; property tax exemption for certain surviving spouses (voter referendum). |
(H) Committee on Privileges and Elections
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0394) | 04/04/24 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (voter referendum); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to be available to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense.
ASSOCIATION POSITION - WATCH SAME AS SB4 |
| HB 639 - Sullivan - Real property tax; notice of rate and assessment changes. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0142) | 03/26/24 |
notes:
SUMMARY AS PASSED HOUSE:
Real property tax; notice of assessment changes. Provides that in certain localities, in the event that the total assessed value of real property would result in an increase of one percent or more in the total real property tax levied, the notice of assessment changes shall state the tax rate that would levy the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate. This bill is identical to SB 677.
ASSOCIATION POSITION - WATCH SAME AS SB677 |
| HB 1417 - Kilgore - Contractors; workers' compensation requirements. |
(H) Committee on Labor and Commerce
(S) Committee on Commerce and Labor | (G) Acts of Assembly Chapter text (CHAP0558) | 04/05/24 |
notes:
SUMMARY AS INTRODUCED:
Contractors; workers' compensation requirements. Removes the requirements that the governing body of a locality shall forward a signed certification to the Virginia Workers' Compensation Commission and the Commission shall conduct periodic audits of selected contractors to whom such body has issued business licenses, thereby eliminating the need for commissioners of the revenue to send the Commission 61A forms. |
| HB 1429 - Laufer - Tangible personal property tax; exemption for indoor agriculture equipment and machinery. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0087) | 03/14/24 |
notes:
SUMMARY AS PASSED HOUSE:
Tangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation. This bill incorporates HB 384 and is identical to SB 483.
ASSOCIATION POSITION - WATCH |
| HB 1502 - Willett - Tangible personal property tax; classification of certain vehicles, removes sunset date. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0660) | 04/08/24 |
notes:
SUMMARY AS PASSED
:
Tangible personal property tax; classification; certain vehicles. Removes the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. Under current law, such authorization is limited to taxable years 2022 through 2024. This bill incorporates HB 422 and is identical to SB 194..
ASSOCIATION POSITION - WATCH SMAE AS HB422, HB705 & SB194 |
| HB 1538 - Kilgore - Manufactured home; conversion to real property. |
(H) Committee on Transportation
(S) Committee on Transportation | (G) Acts of Assembly Chapter text (CHAP0567) | 04/05/24 |
notes:
SUMMARY AS PASSED HOUSE:
Conversion of manufactured home to real property. Establishes a process whereby a manufactured home owner who is not listed as the owner of such manufactured home on its title may detitle such manufactured home in order to convert the home to real property.
ASSOCIATION POSITION - WATCH SAME AS SB680 |
| HJ 45 - Tran - Constitutional amendment; property tax exemption for certain surviving spouses. |
(H) Committee on Privileges and Elections
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0777) | 04/08/24 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (second reference); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Expands the current tax exemption for real property available to the surviving spouses of soldiers killed in action to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense.
ASSOCIATION POSITION - WATCH SAME AS SJ3 |
| SB 4 - McPike - Constitutional amendment; property tax exemption for certain surviving spouses (voter referendum). |
(H) Committee on Privileges and Elections
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0395) | 04/04/24 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (voter referendum); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to be available to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense.
ASSOCIATION POSITION - WATCH SAME AS HB558 |
| SB 9 - Reeves - Orange County; authorization to establish department of real estate assessment, etc. |
(H) Committee on Counties, Cities and Towns
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0570) | 04/05/24 |
notes:
SUMMARY AS INTRODUCED:
Department of real estate assessment; Orange County. Authorizes Orange County to establish a department of real estate assessment and to enter into an agreement with a contiguous county or city to establish a joint department of real estate assessment. Under current law, real estate assessments in counties with a county board form of government are made by the commissioner of the revenue, except in Accomack, Goochland, James City, and Powhatan Counties, and among those, only James City and Powhatan Counties may enter into an agreement to establish a joint department of real estate assessment.
ASSOCIATION POSITION - WATCH. FYI BILL |
| SB 194 - VanValkenburg - Tangible personal property tax; classification of certain vehicles, removes sunset date. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0665) | 04/08/24 |
notes:
SUMMARY AS AGREED IN CONFERENCE
Tangible personal property tax; classification; certain vehicles. Removes the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. Under current law, such authorization is limited to taxable years 2022 through 2024.
ASSOCIATION POSITION - WATCH
|
| SB 240 - McPike - Property tax; exemption for surviving spouses of armed forces members who died in the line of duty. |
(H) Committee on Appropriations
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0583) | 04/05/24 |
notes:
SUMMARY AS INTRODUCED:
Property tax exemption; surviving spouses of armed forces members who died in the line of duty. Expands the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense. This bill is enabling legislation for a constitutional amendment to be presented during the November 2024 general election.
ASSOCIATION POSITION - WATCH |
| SB 483 - Aird - Tangible personal property tax; exemption for indoor agriculture equipment and machinery. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0088) | 03/14/24 |
notes:
SUMMARY AS INTRODUCED:
Tangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation.
ASSOCIATION POSITION - WATCH SAME AS HB384 & HB1429 |
| SB 645 - Aird - Local fiscal distress; determination by Auditor of Public Accounts, state intervention. |
(H) Committee on Counties, Cities and Towns
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0426) | 04/04/24 |
notes:
SUMMARY AS PASSED SENATE:
Local fiscal distress; determination by Auditor of Public Accounts; state intervention. Sets out a procedure for determining when localities are in fiscal distress, as defined in the bill, and when state intervention may be necessary. The bill requires the Auditor of Public Accounts to develop criteria for a preliminary determination that a locality may be in fiscal distress. The bill also requires the Director of the Department of Planning and Budget to identify any amounts remaining unexpended from general fund appropriations in the state budget as of June 30 of each year, which constitute state aid to local governments. From such unexpended balances, the Governor may reappropriate up to $750,000 from amounts that would otherwise revert to the balance of the general fund and transfer such amounts as necessary to establish a component of fund balance that may be used for the purpose of providing state assistance, oversight, and intervention actions for localities deemed to be fiscally distressed and in need of state assistance, oversight, or intervention to address such distress. The bill provides that if a report to the Governor concludes that a locality is either unwilling or unable to comply with the conditions necessary to address its fiscal distress, the Commission on Local Government shall appoint an emergency fiscal manager and implement a remediation plan to restore sustainable fiscal health to the locality. The emergency fiscal officer shall give timely notice of any proposed actions to be taken and an opportunity for public input prior to such action and shall establish benchmarks that will allow a locality to exit the state intervention plan upon meeting such benchmarks ASSOCIATION POSITION -AGREED T |
| SB 677 - Durant - Real property tax; notice of rate and assessment changes. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0014) | 03/08/24 |
notes:
SUMMARY AS PASSED SENATE:
Real property tax; notice of assessment changes. Provides that in certain localities, in the event that the total assessed value of real property would result in an increase of one percent or more in the total real property tax levied, the notice of assessment changes shall state the tax rate that would levy the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate. This bill is identical to HB 639.
ASSOCIATION POSITION - WATCH |
| SJ 3 - McPike - Constitutional amendment; property tax exemption for certain surviving spouses. |
(H) Committee on Privileges and Elections
(S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0778) | 04/08/24 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (second reference); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Expands the current tax exemption for real property available to the surviving spouses of soldiers killed in action to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense.
ASSOCIATION POSITION - WATCH SAME AS HJ45 |