Master list of all Bills on watch list   As of 03/17/2014

Personal Property

HB 44 Va. Defense Force; creates personal property tax classification for vehicle owned by member.

Chief patron: Cole

An Act to amend and reenact § 58.1-3506 of the Code of Virginia, relating to tangible personal property tax classification.

Summary as passed:

Personal property tax; classification. Creates a separate personal property tax classification for a motor vehicle owned or leased by a uniformed member of the Virginia Defense Force and used by the uniformed member of the Virginia Defense Force to respond to his official duties. Any locality is authorized to set a personal property tax rate for such motor vehicles less than the rate applicable to the general class of tangible personal property.

HB 589 Personal property tax; exemption for household goods.

Chief patron: Davis

An Act to amend and reenact § 58.1-3504 of the Code of Virginia, relating to personal property tax; exemption for household goods.

Summary as passed:

Personal property tax; exemption for household goods. Provides that the personal property tax exemption for household goods includes property primarily used for household purposes, including electronic devices such as cell phones, tablets, and personal computers.

HB 617 Personal property tax; classification.

Chief patron: Davis

An Act to amend and reenact § 58.1-3506 of the Code of Virginia, relating to personal property tax rate classifications.

Summary as passed:

Personal property tax; classification. Authorizes a locality to establish lower personal property tax rates on the tangible property of businesses that locate for the first time in the locality. The lower rates would apply for the first two tax years that the business is subject to the personal property tax. If a locality has enacted an exemption from the local license tax or fee (BPOL) for beginning businesses, only those beginning businesses that qualify for such exemption may be eligible for the lower personal property tax rates.

SB 356 Manufactured homes; revises requirements, etc., for titling homes, conversion to real property.

Chief patron: Cosgrove

An Act to amend and reenact §§ 46.2-632 and 46.2-653 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 46.2-653.1, relating to titling of manufactured homes.

Summary as passed:

Titling manufactured homes. Revises requirements and procedures for titling manufactured homes.

Real Property

HB 46 Real property tax; exemption for spouses of members of armed forces killed in action.

Chief patron: Ramadan

An Act to amend and reenact §§ 58.1-3219.5, 58.1-3219.7, and 58.1-3360 of the Code of Virginia and to amend the Code of Virginia by adding in Chapter 32 of Title 58.1 an article numbered 2.4, consisting of sections numbered 58.1-3219.9 through 58.1-3219.12, and to provide for the submission to the voters of a proposed amendment to Section 6-A of Article X of the Constitution of Virginia, relating to a real property tax exemption for surviving spouses of soldiers killed in action.

Summary as passed:

Constitutional amendment (voter referendum) and implementing legislation; property tax exemption for surviving spouses of soldiers killed in action. Provides for a referendum at the November 4, 2014, election to approve or reject an amendment to allow the General Assembly to exempt from taxation the real property of the surviving spouse of a soldier killed in action. The constitutional amendment provides that the surviving spouse must occupy the real property as his or her principal place of residence and any exemption ceases if the surviving spouse remarries. If the amendment is approved, the bill provides that beginning with tax year 2015 the exemption would apply to a dwelling with an assessed value in the most recently ended tax year that does not exceed the average assessed value for such year for dwellings in the locality that are zoned as single family residential. The exemption would apply for the dwelling and the land upon which it is situated, not exceeding one acre.

HB 149 Real property tax; board of equalization.

Chief patron: Minchew

An Act to amend and reenact §§ 58.1-3370, 58.1-3371, and 58.1-3373 of the Code of Virginia, relating to boards of equalization; alternate members.

Summary as introduced:

Real property tax; board of equalization. Provides that an alternate member be appointed to a board of equalization if a regular member applies to the board for relief.

HB 156 / SB 175 Real and personal property tax; exemption for religious bodies.

Chief patron: Minchew

An Act to amend and reenact § 58.1-3606 of the Code of Virginia, relating to real and personal property tax exemption for religious bodies.

Summary as passed:

Real property tax exemption for religious bodies. Clarifies the meaning of real property used exclusively for religious worship for determining the real property tax exemption for religious bodies. This bill is identical to SB 175.

58.1-3606

 “…2. Buildings with land they actually occupy, Real property and the personal property owned by churches or religious bodies, including (i) an incorporated church or religious body and (ii) a corporation mentioned in § 57-16.1, and exclusively occupied or used for religious worship or for the residence of the minister of any church or religious body, and such additional adjacent land reasonably necessary for the convenient use of any such building property. Real property exclusively used for religious worship shall also include the following: (a) property used for outdoor worship activities; (b) property used for ancillary and accessory purposes as allowed under the local zoning ordinance, the dominant purpose of which is to support or augment the principal religious worship use; and (c) property used as required by federal, state, or local law.”

HB 187/ SB 508 Real and personal property tax exemption; aviation museum.

Chief patron: Knight

An Act to amend the Code of Virginia by adding in Article 4.1 of Chapter 36 of Title 58.1 a section numbered 58.1-3652, relating to real and personal property tax exemption.

Summary as passed:

Real and personal property tax exemption; aviation museum. Permits any locality to exempt any real or personal property the legal title to which is not held by a nonprofit entity but is subject to the sole use and occupancy of a nonprofit entity, as long as the nonprofit entity uses such property solely to (i) exhibit or display certain military aircraft to the general public or (ii) use such aircraft for educational purposes. The bill is identical to SB 508.

HB 525/ SB 480 Real property tax; notice of assessment.

Chief patron: Pogge

An Act to amend and reenact § 58.1-3330 of the Code of Virginia, relating to real property tax; notice of assessment.

Summary as passed:

Real property tax; notice of assessment. Requires every notice of assessment to set forth (i) the new and prior two appraised values of land and appraised value of improvements, and the assessed values of such if different from the appraised values; (ii) the new tax rate and the rates for the prior two tax years; (iii) the total new tax levy and the tax levies for the prior two years; and (iv) the percentage changes in such levies. Under current law, such information is required for the current year and the prior year.  The bill also requires the notice to inform each property owner of his right to review and make copies of records maintained by the local assessment office.

HB 1000 Real property tax; exemption for certain elderly and disabled.

Chief patron: Minchew

An Act to amend and reenact §§ 58.1-3210, 58.1-3211.1, and 58.1-3212 of the Code of Virginia, relating to real property tax exemption for the elderly and disabled.

Summary as introduced:

Real property tax exemption; elderly and disabled. Provides that the real property tax exemption for the sole dwelling of the elderly and disabled includes dwellings held by certain trusts. The bill also provides that if a locality establishes income restrictions for the exemption, then the locality shall exclude (i) the income of relatives living in the dwelling providing caregiving services whether or not they are compensated and (ii) the income of non-relative caregivers living in the home whether or not they are compensated.

HJ 8 Constitutional amendment; real property tax exemption for spouses of soldiers killed in action.

Chief patron: Ramadan

Proposing an amendment to Section 6-A of Article X of the Constitution of Virginia, relating to property tax exemptions.

Summary as introduced:
Constitutional amendment (second resolution); real property tax exemption for spouses of soldiers killed in action. Provides that the General Assembly may provide a real property tax exemption for the primary residence of surviving spouses of members of the military who are killed in action. Such tax exemption may not be claimed by a surviving spouse who has remarried.

HB 1239/SB 418 Real and personal property taxes; exemption for solar energy equipment, facilities, or devices.

Chief patron: Hugo

An Act to amend and reenact §§ 58.1-3660 and 58.1-3661 of the Code of Virginia, relating to certified pollution control equipment and facilities exempt from taxation; solar equipment.

Summary as passed:

Real and personal property tax exemption; solar energy equipment, facilities, or devices. Exempts from real and personal property tax business-owned or business-operated solar energy equipment, facilities, or devices that collect, generate, transfer, or store thermal or electric energy. This bill is identical to SB 418.

 

Administration

HB 99 Tax information; changes unlawful dissemination or publication to Class 1 misdemeanor.

Chief patron: Lingamfelter

An Act to amend and reenact § 58.1-3 of the Code of Virginia, relating to penalties for the unlawful dissemination or publication of tax information.

Summary as introduced:

Unlawful dissemination or publication of tax information. Changes the unlawful dissemination or publication of tax information from a Class 2 to a Class 1 misdemeanor.

HB 420 Public assets; misuse, adoption of local ordinance by locality, penalty.

Chief patron: Minchew

An Act to amend and reenact § 18.2-112.1 of the Code of Virginia, relating to misuse of public assets; penalty.

Summary as passed House:

Misuse of public assets. Allows localities to adopt an ordinance that provides that a non-full-time officer, agent, employee, or elected official who misuses public assets when the value of such use exceeds $1,000 in a 12-month period is guilty of a Class 1 misdemeanor.

HB 451 Elections; elected and certain appointed officers, removal from office.

Chief patron: Bell, Robert B.

An Act to amend and reenact § 24.2-233 of the Code of Virginia, relating to elected and certain appointed officers; misdemeanor sexual offenses as a basis for removal.

Summary as passed House:

Elections; elected and certain appointed officers; removal from office. Adds sexual battery, attempted sexual battery, consensual intercourse with a child 15 years of age or older, indecent exposure, and peeping to the list of offenses for which a circuit court, upon petition, may remove from office an elected officer or officer appointed to fill an elective office. This bill incorporates HB 408.

HB 1051/SB 124 Constitutional officers; if proposed budget reduces funding of such officer, 14 day written notice.

Chief patron: Knight

An Act to amend and reenact §§ 15.2-1656, 15.2-2506, and 58.1-1727 of the Code of Virginia, relating to constitutional officers.

Summary as passed House:

Constitutional officers. Includes electronic or other systems among those items that a local governing body shall provide for the use of clerks of all courts of record as in the governing body's judgment may be reasonably necessary for the proper conduct of such offices. The bill also provides that if a proposed local budget reduces funding for a constitutional officer at a rate greater than the average rate of reduced funding for other agencies, exclusive of the school division, the locality shall give written notice to such constitutional officer at least 14 days prior to adoption of the budget, and the local governing body shall consider any written objection of the officer made within seven days of the notice. The bill contains a technical amendment.

HB 1211/SB 649 Conflicts of Interests Acts, State and Local Government & General Assembly; establishes Council.

Chief patron: Gilbert

An Act to amend and reenact §§ 2.2-419, 2.2-423, 2.2-426, 2.2-428, 2.2-3100, 2.2-3101, 2.2-3104, 2.2-3114, 2.2-3115 through 2.2-3118.1, 2.2-3121, 2.2-3131, 30-100, 30-101, 30-110, 30-111, 30-112, 30-114, 30-117, 30-118, and 30-124 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 2.2-3103.1, by adding in Article 2 of Chapter 13 of Title 30 a section numbered 30-103.1, by adding in Chapter 13 of Title 30 an article numbered 6, consisting of sections numbered 30-129.1, 30-129.2, and 30-129.3, and by adding in Title 30 a chapter numbered 55, consisting of sections numbered 30-348 through 30-351, relating to the State and Local Government Conflict of Interests Act and General Assembly Conflicts of Interests Act; establishing the Virginia Conflict of Interest and Ethics Advisory Council.

Summary as passed:

State and Local Government Conflict of Interests Act and General Assembly Conflicts of Interests Act; Virginia Conflict of Interest and Ethics Advisory Council. Establishes the Virginia Conflict of Interest and Ethics Advisory Council composed of 15 members: four appointments each by the Speaker of the House of Delegates, Senate Committee on Rules, and Governor; one designee of the Attorney General, one representative of the Virginia Association of Counties, and one representative of the Virginia Municipal League. The Council will elect its chairman and vice-chairman. The Council will review and post online the disclosure forms filed by lobbyists and persons subject to the conflict of interests acts and provide formal opinions and informal advice, education, and training. The bill requires the filing of the disclosure forms twice a year. It provides that the Division of Legislative Services will staff the Council, and the Council will transmit complaints of conflict law violations to the ethics advisory panels of the House of Delegates and Senate. The bill prohibits tangible gifts with a value of more than $250 or a combination of tangible gifts with a value of more than $250 to certain officers and employees of state or local governmental or advisory agencies or to legislators from a lobbyist; lobbyist's principal; or a person, business, or organization who is a party to or seeking to become a party to certain governmental contracts. The bill also clarifies the distinction between gifts and other things of value received for travel, reduces a number of disclosure provision thresholds from $10,000 to $5,000, and requires the disclosure of gifts to immediate family members. Gifts from a relative or personal friend are not subject to disclosure, but a lobbyist; lobbyist's principal; or a person, business, or organization who is a party to or seeking to become a party to certain governmental contracts cannot be considered a personal friend. Finally, the bill provides that the provisions of the conflict of interests acts do not preclude prosecution for any criminal law violation, including bribery. This bill incorporates HB 15 and HB 271 and is identical to SB 649.

 

HB 1202/ SB338 Mineral lands; local property and license taxes.

Chief patron: O'Quinn

An Act to amend and reenact §§ 58.1-3286 and 58.1-3712 of the Code of Virginia, relating to local property and license taxes on mineral lands.

Summary as introduced:

Local property and license taxes on mineral lands. Permits a commissioner of the revenue to enter into agreements with taxpayers regarding the fair market value of mineral lands and deems any such agreements entered into on or after January 1, 2013, but prior to July 1, 2014, valid and enforceable. The bill states that it is declaratory of existing law. This bill is identical to SB 338.

BPOL

HB 283 Alcoholic beverage control; suspension of license for local tax delinquency.

Chief patron: Albo

An Act to amend and reenact § 4.1-225 of the Code of Virginia, relating to alcoholic beverage control; suspension of license for local tax delinquency.

Summary as passed:

Alcoholic beverage control; suspension of license for local tax delinquency. Authorizes the ABC Board to suspend or revoke the license of a licensee who is delinquent for a period of 90 days or more in the payment of any taxes, or any penalties or interest related thereto, lawfully imposed by the locality where the licensed business is located, as certified by the treasurer, commissioner of the revenue, or finance director of such locality, unless (i) the outstanding amount is de minimis; (ii) the licensee has pending a bona fide application for correction or appeal with respect to such taxes, penalties, or interest; or (iii) the licensee has entered into a payment plan approved by the same locality to settle the outstanding liability.

HB 497 BPOL; appeal of business license tax classification.

Chief patron: Head

An Act to amend and reenact § 58.1-3703.1 of the Code of Virginia, relating to appealing the local license tax classification or sub-classification of a business.

Summary as introduced:
BPOL; appeal of business license tax classification. Permits a taxpayer to appeal to the Tax Commissioner or request a written ruling from him with regard to the classification of the business for BPOL tax purposes, regardless of whether the locality has conducted an audit, issued an assessment, or taken any other action.

 

Other Taxes

HB 829/ SB 611 Automated sales suppression devices; falsifying electronic records, penalties.

Chief patron: Keam

An Act to amend and reenact §§ 58.1-1814 and 58.1-3907 of the Code of Virginia, relating to use of automated sales suppression devices; penalty.

Summary as passed:

Automated sales suppression device; penalties. Makes it a Class 1 misdemeanor to willfully utilize any device or software to falsify the electronic records of cash registers or manipulate transactions records that affect any state or local tax liability. The bill provides that any violation shall result in a civil penalty of $20,000. This bill is identical to SB 611.

HB 1099 Local meals, & food & beverage taxes; exempts nonprofit entity from collecting on fundraising sales.

Chief patron: Farrell

An Act to amend and reenact §§ 58.1-3833 and 58.1-3840 of the Code of Virginia, relating to local meals tax and food and beverage tax.

Summary as passed House:

Local meals tax and food and beverage tax. Exempts nonprofit entities from collecting meals tax or food and beverage tax on the first $100,000 of otherwise taxable fundraising sales.