00Commish: Master list of all Bills on watch list  Composite view with notes Bills Committee Last action Date HB 15 - Ware - Personal property tax; classifications. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, Monday, April 11, 2016 03/07/16 notes: Provides that if an item of tangible personal property falls within multiple classifications for local taxation, the rate of taxation is the lowest rate assigned to such classifications. ASSOCIATION POSITION: WATCH HB 80 - Byron - Property certified as tax exempt; effective date of tax exemption. (H) Committee on Finance (S) Committee on Finance (G) Approved by Governor-Chapter 35 (effective 7/1/16) 02/26/16 notes: SUMMARY AS INTRODUCED: Property certified as tax exempt; effective date of tax exemption. Provides that once the required certification for tax exemption is made by a state or local authority for pollution control equipment and other real and personal property that is required to be certified in order to be exempt, such property will be deemed to be exempt as of the date the property is placed in service. Current law requires that certain pollution control, recycling, and solar energy real and personal property placed in service must be certified as being used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth in order to be exempt from local property taxes but does not specify the beginning date for the exemption. ASSOCIATION POSITION: WATCH HB 127 - Knight - Real property tax; exemption on residence of spouse of military service member killed in action. (H) Committee on Finance (S) Committee on Finance (S) Senators: Cosgrove, Barker, Dunnavant 03/04/16 notes: SUMMARY AS PASSED HOUSE: Real property tax exemption; spouse of military service member killed in action. Clarifies that "killed in action" includes includes a determination by the U.S. Department of Defense of "died of wounds received in action" for purposes of the real property tax exemption on the residence of the surviving spouse. SUMMARY AS INTRODUCED: Real property tax exemption; spouse of military service member killed in action. Clarifies that "killed in action" includes a service member who dies of wounds received in action after reaching a medical treatment center, for purposes of the real property tax exemption on the residence of the surviving spouse. Same as SB99 ASSOCIATION POSITION: SUPPORT HB 148 - Fowler - Real property tax assessment; changes date counties, cities, and towns are required to fix tax rate. (H) Committee on Finance (S) Committee on Finance (S) Senators: McDougle, Vogel, Lucas 03/04/16 notes: SUMMARY AS PASSED THE HOUSE: Real property tax assessment; date to fix tax rate. Changes from April 15 to April 30 the date by which a county, city, or town is required to fix the real property tax rate for taxes due on or before June 30. Same a SB445 ASSOCIATION POSITION: WATCH HB 421 - Helsel - Real property tax; exemptions for military members and their surviving spouses. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, Monday, April 11, 2016 03/07/16 notes: SUMMARY AS PASSED HOUSE: Real property tax exemptions; military members and their surviving spouses. Extends the property tax exemptions for the principal residences of certain disabled veterans and surviving spouses of members of the armed forces killed in action to include real property improvements made to the land surrounding such residences so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects and (ii) for other than a business purpose. Article X, Section 6-A of the Constitution of Virginia exempts from local real property taxes the principal residences of (i) veterans with a 100 percent service-connected, permanent, and total disability and (ii) surviving spouses of members of the armed forces killed in action. Under the Code of Virginia, in general, up to one acre upon which the principal residence is situated is also exempt from local property taxes. This bill extends the exemption to other improvements made to such one acre so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects and (ii) for other than a business purpose. The provisions of the bill are effective for tax years beginning on or after January 1, 2017. SUMMARY AS INTRODUCED: Real property tax exemptions; military members and their surviving spouses. Extends the property tax exemptions for the principle residences of certain disabled veterans and surviving spouses of members of the armed forces killed in action to include real property improvements made to the land surrounding such residences so long as the principle use of the improvement HB 526 - Hodges - Living shorelines; tax exemption from local property taxes. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, Monday, April 11, 2016 03/07/16 notes: Summary as introduced: Living shorelines; tax exemption. Provides that any living shoreline project approved by the Virginia Marine Resources Commission or the applicable local wetlands board and not prohibited by local ordinance shall qualify for full exemption from local property taxes. ASSOCIATION POSITION: WATCH HB 832 - Landes - Vacancies in constitutional offices; petition to circuit court to request no special elections. (H) Committee on Privileges and Elections (S) Committee on Privileges and Elections (H) Enrolled Bill communicated to Governor on 3/7/16 03/07/16 notes: Summary as Passed the House: Vacancies in constitutional offices; special elections. Allows the governing body of a county or city in which a vacancy in a constitutional office has occurred to request in its petition for a writ of election that the circuit court order the special election to be held at the next ensuing general election and allows the court to issue such writ. The bill also authorizes the governing body to petition the circuit court to request that no special election be ordered when the vacancy occurs within the 12 months immediately preceding the end of the term of that office and requires the court to grant such a request. The bill also contains technical amendments. ASSOCIATION POSITION: WATCH HB 865 - Hugo - Constitutional amendment; real property tax exemptions. (H) Committee on Privileges and Elections (S) Committee on Privileges and Elections (G) Acts of Assembly Chapter text (CHAP0017) 02/24/16 notes: Summary as introduced: Constitutional amendment (voter referendum); property tax exemption for surviving spouse of certain emergency services providers. Provides for a referendum at the November 8, 2016, election to approve or reject an amendment allowing the General Assembly to provide a local option to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty. The amendment provides that the surviving spouse must occupy the real property as his or her principal place of residence and that the exemption ceases if the surviving spouse remarries. ASSOCIATION POSITION: WATCH HB 910 - Minchew - Appeal of tax assessments; prior to receipt of information, person to sign acknowledgment of order. (H) Committee for Courts of Justice (S) Committee on Finance (H) Bill text as passed House and Senate (HB910ER) 03/07/16 notes: Summary as introduced: Appeal of local tax assessments; confidentiality; trial by jury. Provides that an appeal to the circuit court for correction of an erroneous local tax assessment filed on or after July 1, 2016, may be conducted as a jury trial, at the discretion of the taxpayer, and prescribes the process for selecting jurors for such a proceeding. Additionally, the bill requires that prior to the release of confidential tax information in the course of such appeal, the court order the parties not to disclose such information to anyone not entitled to receive it and inform the parties that a violation of such an order is punishable as a Class 1 misdemeanor. Finally, the bill requires such a proceeding to follow the Uniform Pretrial Schedule Order provided in the Rules of Supreme Court unless the parties agree otherwise. ASSOCIATION POSITION: WATCH HB 1114 - Cox - Colonial Heights, City of; charter, clarifies responsibilities of director of finance and treasurer. (H) Committee on Appropriations (S) Committee on Local Government (H) Placed on Calendar 03/07/16 notes: Summary as introduced: Charter; City of Colonial Heights. Clarifies that the city's director of finance has the responsibility of collecting all tax payments, fees, assessments, and charges that the city imposes. The city treasurer shall continue to collect all tax returns, tax payments, fees, assessments, and charges imposed by or payable to the Commonwealth. Certain duties related to the sale of tax-delinquent property are shifted from the city treasurer to the director of finance. ASSOCIATION POSITION: WATCH HB 1203 - Yost - Real property tax; exemption for disabled veterans and spouse of a service member killed in action. (H) Committee on Finance (S) Committee on Finance (S) Signed by President 03/04/16 notes: SUMMARY AS PASSED HOUSE: Real property tax exemption; disabled veterans and the spouse of a service member killed in action. Provides that the real property tax exemption for the residence of a disabled veteran, or the residence of the spouse of a service member killed in action, (i) includes manufactured homes whether or not the wheels and other equipment previously used for mobility have been removed and (ii) applies to residences whether or not the veteran or the spouse owns the land on which the residence is located. Similar to SB366 HB 1305 - Miller - Solar and wind energy equipment, etc.; tax exemptions. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, March 11, 2016 03/04/16 notes: Summary as introduced: Sales and use tax exemption and real and personal property tax exemption; solar and wind energy equipment, facilities, and devices. Provides a sales and use tax exemption for machinery, tools, and equipment of a public service corporation used to generate energy derived from sunlight or wind. The bill also reduces the maximum megawatts, from 20 to one, for projects of solar photovoltaic (electric energy) systems to qualify for real and personal property tax exemptions on photovoltaic equipment and facilities and exempts from such property taxes 80% of the assessed value of such equipment and facilities used in projects equaling more than one megawatt. Under current law, the exemption is only for projects equaling 20 megawatts or less and is based on the total value of the equipment and facilities. The bill has a delayed effective date of January 1, 2017, and does not apply to solar and wind energy equipment, facilities, and devices placed in service on or before December 31, 2016. HJ 123 - Hugo - Constitutional amendment; real property tax exemption. (H) Committee on Privileges and Elections (S) Committee on Privileges and Elections (S) Agreed to by Senate (40-Y 0-N) 02/15/16 notes: Summary as introduced: Constitutional amendment (second resolution); real property tax exemption. Provides that the General Assembly may provide for a local option to exempt from taxation the real property that is the primary residence of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel killed in the line of duty. Such tax exemption may not be claimed by a surviving spouse who has remarried. ASSOCIATION POSITION: WATCH SB 99 - Cosgrove - Real property tax; exemption on residence of spouse of military service member killed in action. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, March 11, 2016 03/04/16 notes: SUMMARY AS PASSED SENATE: Real property tax exemption; spouse of military service member killed in action. Defines "killed in action" to include a service member who dies of wounds received in action, including when such member is in transport to or while at a medical treatment center, for purposes of the real property tax exemption on the residence of the surviving spouse SUMMARY AS INTRODUCED: Real property tax exemption; spouse of military service member killed in action. Clarifies that "killed in action" includes a service member who dies of wounds received in action after reaching a medical treatment center, for purposes of the real property tax exemption on the residence of the surviving spouse. Same as HB127 ASSOCIATION POSITION: SUPPORT SB 366 - Chafin - Real property tax; exemption for disabled veterans and spouse of a service member killed in action. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, March 11, 2016 03/04/16 notes: SUMMARY AS PASSED SENATE: Real property tax exemption; disabled veterans and the spouse of a service member killed in action. Provides that the real property tax exemption for the residence of a disabled veteran, or the residence of the spouse of a service member killed in action, (i) includes manufactured homes whether or not the wheels and other equipment previously used for mobility have been removed and (ii) applies to a house or manufactured home whether or not the veteran or the spouse own the land on which the house or manufactured home is located. Similar to HB1203 ASSOCIATION POSITION: SUPPORT SB 416 - Vogel - Limited Residential Lodging Act; established, penalty. (H) Committee on Appropriations (S) Committee on Finance (S) Signed by President 03/06/16 notes: SUMMARY AS INTRODUCED: Limited Residential Lodging Act; penalty. Establishes the Limited Residential Lodging Act (the Act), which allows property owners to rent out their homes or portions thereof for charge for periods of less than 30 consecutive days or do so through a hosting platform, under certain circumstances. The hosting platform may register with the Department of Taxation, in which case the hosting platform is responsible for the collection and remittance of all applicable taxes on behalf of the property owner. The bill defines "limited residential lodging," "booking transaction," and "hosting platform" and provides for penalties for violations of the Act. Similar to HB812 SB 445 - McDougle - Real property tax assessment; date to fix tax rate. (H) Committee on Finance (S) Committee on Finance (H) Delegates: Fowler, Orrock, Filler-Corn 03/03/16 notes: Summary as introduced: Real property tax assessment; date to fix tax rate. Changes from April 15 to April 30 the date by which a county, city, or town is required to fix the real property tax rate for taxes due on or before June 30. Same as HB148 ASSOCIATION POSITION: WATCH SB 597 - Cosgrove - Appeal of tax assessments; prior to receipt of information, person to sign acknowledgment of order. (H) Committee for Courts of Justice (S) Committee on Finance (G) Governor's Action Deadline Midnight, Monday, April 11, 2016 03/07/16 notes: SUMMARY AS PASSED SENATE: Appeal of local tax assessments; confidentiality. Provides that, prior to the release of any confidential tax information pursuant to a discovery order, with regard to an application for relief to a circuit court to correct erroneous assessments of local taxes, the court shall issue an order stating that no entity or person who has obtained such confidential information shall disclose, exhibit, or discuss the information except as otherwise provided in the order. The bill requires that any outside expert or person who may be called as a witness given access to such confidential information be required to sign an acknowledgment of the order and agree to be bound by its terms and subject to the jurisdiction of the court for its enforcement. Same as HB910 ASSOCIATION POSITION: WATCH SB 690 - Petersen - Local tax officials; electronic dissemination of tax bills and tax documents. (H) Committee on Finance (S) Committee on Finance (G) Governor's Action Deadline Midnight, March 11, 2016 03/04/16 notes: Summary as introduced: Local tax officials; electronic dissemination of tax bills and tax documents. Authorizes treasurers, commissioners of the revenue, and other local tax officials to convey tax bills and other tax documents via electronic means, with the consent of the taxpayer, in lieu of mailing the bill or document. Current law only authorizes the treasurer to convey tax bills via electronic means. The bill also clarifies that consent of the taxpayer may be obtained electronically, so long as the taxpayer's identity is reasonably verified.