00Commish: Master list of all Bills on watch list
 Composite view with notes

Bills CommitteeLast actionDate
HB 71 - Miyares - Constitutional amendment; real property tax exemption for spouse of disabled veteran. (H) Committee on Privileges and Elections

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB71ER)03/05/18
notes: Summary as introduced:

Constitutional amendment (voter referendum); real property tax exemption for surviving spouses of certain disabled veterans. Provides for a referendum at the November 6, 2018, election to approve or reject an amendment to the real property tax exemption for a primary residence that is currently provided to the surviving spouses of veterans who had a one hundred percent service-connected, permanent, and total disability to allow the surviving spouse to move to a different principal place of residence. Similar real property tax exemptions provided in the Constitution of Virginia to (i) the surviving spouses of members of the armed forces killed in action and (ii) the surviving spouses of certain emergency services providers killed in the line of duty allow the surviving spouse to move to a different principal place of residence and still claim the tax exemption.

ASSOCIATION POSITION: WATCH
HB 119 - Thomas - Merchants' capital tax; classification. (H) Committee on Finance

(S) Committee on Finance
(G) Approved by Governor-Chapter 23 (effective 7/1/18)02/26/18
notes: Summary as introduced:

Merchants' capital tax; classification. Creates a separate class for merchants' capital of any wholesaler reported as inventory that is located, and is normally located, in a structure that contains at least 100,000 square feet, with at least 100,000 square feet used solely to store such inventory. Any locality may impose a tax rate on such inventory that is lower than that applicable generally to merchants' capital.

ASSOCIATION POSITION: WATCH
HB 190 - Hope - Real property tax; boards of equalization. (H) Committee on Finance

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB190ER)02/27/18
notes: SUMMARY AS INTRODUCED:
Real property tax; boards of equalization. Provides that applications for relief from real property assessments sent electronically to boards of equalization are deemed received on the date applicants send the applications.

ASSOCIATION POSITION: WATCH
HB 495 - Hodges - Secrecy of tax information; local officials to disclose information to non-governmental entities. (H) Committee on Finance

(S) Committee on Finance
(G) Approved by Governor-Chapter 40 (effective 7/1/18)02/26/18
notes: SUMMARY AS PASSED HOUSE:

Secrecy of tax information; authorizes localities to disclose information to third-party contractors. Authorizes local commissioners of the revenue, treasurers, directors of finance, or other similar local officials to disclose tax information to nongovernmental entities with which their locality has contracted to provide services that assist it in the administration of refund processing or other non-audit services related to the administration of taxes. The bill prohibits such third-party contractors from disclosing the tax information to other parties.

Under current law, only the Department of Taxation is authorized to disclose tax information to nongovernmental entities with which it has contracted to provide services.


Summary as introduced:
Secrecy of tax information; authorizes localities to disclose information to third party contractors. Authorizes local commissioners of the revenue and treasurers to disclose tax information to nongovernmental entities with which their locality has contracted to provide services that assist it in the administration of refund processing or other services related to the administration of taxes. The bill prohibits such third party contractors from disclosing the tax information to other parties.
Under current law, only the Department of Taxation is authorized to disclose tax information to nongovernmental entities with which it has contracted to provide services.

ASSOCIATION POSITION: WATCH
HB 552 - Freitas - Bed-and-breakfast operations; definition of restaurant. (H) Committee on General Laws

(S) Committee on Education and Health
(H) Bill text as passed House and Senate (HB552ER)03/02/18
notes: SUMMARY AS INTRODUCED:
Definition of restaurant; exception; bed-and-breakfast operations. Exempts from the definition of "restaurant" and from the requirement for a license as a restaurant any bed-and-breakfast operation that prepares food for and offers food to guests, regardless of the time the food is prepared and offered, so long as (i) the premises of the bed-and-breakfast operation is a home that is owner occupied or owner-agent occupied, (ii) the bed-and-breakfast operation prepares food for and offers food to guests only, (iii) the number of guests served by the bed-and-breakfast operation does not exceed 18, and (iv) guests for whom food is prepared and to whom food is offered are informed in a manner established by the State Board of Health in regulations that the food is prepared in a kitchen that is not licensed as a restaurant and is not subject to regulations governing restaurants.

ASSOCIATION POSITION:WATCH
HB 590 - Carr - Real property tax; determining fair market value of real property owned by a community land trust. (H) Committee on Counties, Cities and Towns

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB590ER)02/28/18
notes: SUMMARY AS PASSED HOUSE:

Real property tax; assessment or exemption of property conveyed or owned by a community land trust. Requires the assessor, in determining the fair market value of structural improvements conveyed by a community land trust, subject to a ground lease having a term of at least 90 years, while retaining a preemptive option to purchase such structural improvements at a price determined by a formula that is designed to ensure that the improvements remain affordable to low-income and moderate-income families in perpetuity, to consider (i) certain restrictions on the price at which the improvements may be sold and (ii) the amount of loans of the owner of the improvements as evidenced by a deed of trust or leasehold deed of trust on the improvements or underlying real property owned by the community land trust and that earns no interest and requires no repayment prior to satisfaction of any interest-earning promissory note or a subsequent transfer of the property, whichever comes first.

Summary as introduced:
Real property tax; assessment or exemption of property conveyed or owned by a community land trust. Requires the assessor, in determining the fair market value of structural improvements conveyed by a community land trust, subject to a ground lease having a term of at least 90 years, while retaining a preemptive option to purchase such structural improvements at a price determined by a formula that is designed to ensure that the improvements remain affordable to low-income and moderate-income families in perpetuity, to consider (i) certain restrictions on the price at which the improvements may be sold and (ii) the amount of loans of the owner of the improvements as ev
HB 591 - Carr - Land bank entities; real property tax exemption for certain leasehold interests. (H) Committee on Counties, Cities and Towns

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB591ER)02/28/18
notes: Summary as introduced:
Land bank entities; real property tax exemption for certain leasehold interests. Exempts from real property taxation leasehold interests in property acquired or used by a land bank entity.

ASSOCIATION POSITION: WATCH
HB 828 - Bagby - Personal property tax; computer equipment and peripherals used in data centers. (H) Committee on Finance

(S) Committee on Finance
(G) Approved by Governor-Chapter 28 (effective 7/1/18)02/26/18
notes: SUMMARY AS PASSED HOUSE:

Personal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost or by any other method that reasonably may be expected to determine fair market value. This bill is identical to SB 268.

SUMMARY AS INTRODUCED:
Personal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost.

ASSOCIATION POSITION:WATCH
HB 871 - Orrock - Real property tax; land use valuation. (H) Committee on Finance

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB871ER)03/05/18
notes: SUMMARY AS PASSED HOUSE:

Personal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost or by any other method that reasonably may be expected to determine fair market value. This bill is identical to SB 268.

SUMMARY AS INTRODUCED:
Real property tax; land use valuation. Provides that (i) land devoted to agricultural use includes land devoted to the sale of products made from plants and animals located on the property, (ii) land devoted to horticultural use includes land devoted to plants and the sale of products made from horticultural items, (iii) the agreement pursuant to soil and water conservation programs that qualifies land as devoted to agricultural or horticultural uses may be made with the Commonwealth, (iv) land designated for use value assessment shall not lose such designation solely because of its location in a newly created zoning district that was not requested by the property owner, and (v) if the state uniform standards for eligibility for real estate devoted to agricultural use or horticultural use require a minimum length of time of a specified use, then the use of other similar property by a lessee of the owner shall be included in calculating such time, and the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter length of time for real estate with
no prior qualifying use, provided that the owner submits a written doc
HB 894 - Webert - Real property tax; exemption for single member limited liability company. (H) Committee on Finance

(S) Committee on Finance
(G) Approved by Governor-Chapter 29 (effective 7/1/18)02/26/18
notes: SUMMARY AS INTRODUCED:
Real property tax; exemption. Specifies that a single member limited liability company whose sole member is a nonprofit organization is eligible to be considered for a property exemption by a locality the same as other nonprofit organizations.

ASSOCIATION POSITION: WATCH
HB 1022 - Adams, L.R. - Personal property tax; definition of agricultural products. (H) Committee on Finance

(S) Committee on Finance
(G) Approved by Governor-Chapter 30 (effective 7/1/18)02/26/18
notes: SUMMARY AS INTRODUCED:
Personal property tax; definition of agricultural products. Defines "agricultural products," for the purposes of the classification of tangible personal property for taxation, as any livestock, aquaculture, poultry, horticultural, floricultural, viticulture, silvicultural, or other farm crops.

ASSOCIATION POSITION:WATCH
HB 1204 - Hugo - Real property tax; special and separate assessment of open space in certain counties. (H) Committee on Finance

(S) Committee on Finance
(H) Placed on Calendar03/05/18
notes: SUMMARY AS INTRODUCED:
Real property tax; open space; special and separate assessment in certain counties. Requires the assessing official in any county that experienced at least a 14% increase in population from 2010 to 2016 to specially and separately assess real property that is devoted to open space and contains at least five acres based on the actual physical use of the property, if requested to do so by the owner. The measure is effective for taxable years beginning on or after January 1, 2018.

ASSOCIATION POSITION: WATCH
HB 1442 - Orrock - Real property tax; assessment of wetlands. (H) Committee on Finance

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB1442ER)03/05/18
notes: SUMMARY AS PASSED HOUSE: (all summaries)

Real property tax; assessment of wetlands. Directs the commissioner of revenue when separately and specially assessing wetlands when requested by the owner to recognize (i) the National Wetlands Inventory Map prepared by the U.S. Fish and Wildlife Service, (ii) a wetland delineation map confirmed by a Preliminary Jurisdictional Determination or (iii) an Approved Jurisdictional Determination issued by the U.S. Army Corps of Engineers.

SUMMARY AS INTRODUCED:

Real property tax; assessment of wetlands. Requires the commissioner of revenue to separately and specially assess wetlands when requested by the owner of such property on which wetlands are found, and to use the National Wetlands Inventory Map or other similar federal or state map if he disagrees as to the presence of wetlands. Under current law, the commissioner of revenue shall consider assessing wetlands separately and specially at the request of the owner, and he shall consider such maps if he disagrees with the owner.

ASSOCIATION POSITION: WATCH
HB 1495 - Orrock - Real property tax; increases term of boards of equalization. (H) Committee on Finance

(S) Committee on Finance
(H) Bill text as passed House and Senate (HB1495ER)03/05/18
notes: SUMMARY AS PASSED HOUSE:

Real property tax; boards of equalization. Provides that if a taxpayer applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to the expiration of the board of equalization's term, and the term of the board of equalization expires prior to a final determination on such application for relief, and the taxpayer advises the circuit court that he wishes to appeal the determination to the board of equalization, then the circuit court may reappoint the board of equalization to hear and act on such appeal.

SUMMARY AS INTRODUCED:

Real property tax; boards of equalization. Increases the term of boards of equalization by delaying the expiration date of such boards from one year after the effective date of the assessment for which they were appointed to 14 months after such date.

ASSOCIATION POSITION:WATCH
HJ 6 - Miyares - Constitutional amendment; real property tax exemption for spouse of disabled veteran. (H) Committee on Privileges and Elections

(S) Committee on Finance
(S) Passed by for the day03/02/18
notes: Summary as introduced:

Constitutional amendment (second resolution); real property tax; exemption for surviving spouse of a disabled veteran. Provides that the real property tax exemption for the principal residence of the surviving spouse of a disabled military veteran applies without any restriction on the surviving spouse's moving to a different principal place of residence.

ASSOCIATION POSITION:WATCH
HJ 98 - Byron - Business property; Department of Taxation to study appeals concerning valuation. (H) Committee on Rules

(S) Committee on Rules
(S) Reading waived (38-Y 0-N)03/02/18
notes: SUMMARY AS PASSED HOUSE:
Study; Department of Taxation; appeals concerning valuation of business property; report. Directs the Department of Taxation to study and make recommendations on the appeals process for valuation of real and personal property of businesses.

SUMMARY AS INTRODUCED:
Study; Department of Taxation; appeals concerning valuation of business property; report. Requests the Department of Taxation to study and make recommendations on the appeals process for valuation of real and personal property of businesses.

ASSOCIATION POSITION:WATCH
SB 268 - Dunnavant - Personal property tax; computer equipment and peripherals used in data centers. (H) Committee on Finance

(S) Committee on Finance
(G) Governor's Action Deadline Midnight, March 9, 201803/02/18
notes: SUMMARY AS PASSED SENATE:
Personal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost or by any other method that reasonably may be expected to determine fair market value. This bill is identical to HB 828.

SUMMARY AS INTRODUCED:
Personal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost.

ASSOCIATION POSITION: WATCH
SB 314 - Ruff - Personal property tax; definition of agricultural products. (H) Committee on Finance

(S) Committee on Finance
(S) Bill text as passed Senate and House (SB314ER)03/05/18
notes: SUMMARY AS INTRODUCED:

Personal property tax; definition of agricultural products. Defines "agricultural products," for the purposes of the classification of tangible personal property for taxation, as any livestock, aquaculture, poultry, horticultural, floricultural, viticulture, silvicultural, or other farm crops.

ASSOCIATION POSITION: WATCH
SB 430 - Wexton - Real property tax; disabled veterans. (H) Committee on Finance

(S) Committee on Finance
(G) Governor's Action Deadline Midnight, March 9, 201803/02/18
notes: SUMMARY AS INTRODUCED:
Real property tax exemption; veterans. Removes an extraneous reference to deferral in a provision relating to real property tax exemption.

ASSOCIATION POSITION: SUPPORT
SB 531 - Mason - Accelerated refund program; Department of Taxation to reestablish. (H) Committee on Finance

(S) Committee on Finance
(S) Bill text as passed Senate and House (SB531ER)03/01/18
notes: SUMMARY AS INTRODUCED:
Department of Taxation; accelerated refund program. Requires the Department of Taxation to reestablish an accelerated refund program for taxpayers filing income tax returns in person or via the United States mail with a commissioner of the revenue for taxable years beginning on and after January 1, 2018.

ASSOCIATION POSITION: WATCH
SB 900 - Stuart - Constitutional amendment; real property tax exemption for spouse of disabled veteran. (H) Committee on Privileges and Elections

(S) Committee on Finance
(S) Bill text as passed Senate and House (SB900ER)03/05/18
notes: SUMMARY AS INTRODUCED:

Constitutional amendment (voter referendum); real property tax exemption for surviving spouses of certain disabled veterans. Provides for a referendum at the November 6, 2018, election to approve or reject an amendment to the real property tax exemption for a primary residence that is currently provided to the surviving spouses of veterans who had a one hundred percent service-connected, permanent, and total disability to allow the surviving spouse to move to a different principal place of residence. Similar real property tax exemptions provided in the Constitution of Virginia to (i) the surviving spouses of members of the armed forces killed in action and (ii) the surviving spouses of certain emergency services providers killed in the line of duty allow the surviving spouse to move to a different principal place of residence and still claim the tax exemption

ASSOCIATION POSITION:WATCH
SB 902 - Lucas - Property tax; exemption for solar energy equipment and facilities. (H) Committee on Finance

(S) Committee on Finance
(S) House amendment agreed to by Senate (35-Y 2-N)03/02/18
notes: SUMMARY AS PASSED SENATE:

Property tax exemption for solar energy equipment and facilities. Amends the property tax exemption for solar equipment and facilities owned and operated by a business to apply to 80 percent of the value of certain projects less than 150 megawatts. The bill also clarifies that solar energy equipment, facilities, and devices owned by a business on contiguous parcels of land is considered one project for purposes of the exemption.

SUMMARY AS INTRODUCED:

Property tax exemption for solar energy equipment and facilities. Amends the property tax exemption for solar equipment and facilities owned and operated by a business to apply to (i) certain projects at public and private colleges, (ii) certain projects equaling five megawatts or less, and (iii) 80 percent of the value of all other projects equaling 100 megawatts or less.

ASSOCIATION POSITION: WATCH
SJ 76 - Stuart - Constitutional amendment; real property tax exemption for spouse of disabled veteran. (H) Committee on Privileges and Elections

(S) Committee on Finance
(H) VOTE: ADOPTION (98-Y 0-N)02/28/18
notes: SUMMARY AS INTRODUCED:

Constitutional amendment (second resolution); real property tax; exemption for surviving spouse of a disabled veteran. Provides that the real property tax exemption for the principal residence of the surviving spouse of a disabled military veteran applies without any restriction on the surviving spouse's moving to a different principal place of residence.