| Bills |
Committee |
Last action |
Date |
| HB
71 - Miyares
- Constitutional amendment; real property tax exemption
for spouse of disabled veteran. |
(H) Committee
on Privileges and Elections
(S) Committee
on Finance |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
notes:
SUMMARY AS PASSED:
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. This bill
is the companion ballot legislation for HJR 6 and is
identical to SB 900.
|
| HB
119 - Thomas
- Merchants' capital tax; classification. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Acts of Assembly Chapter text (CHAP0023) |
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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/05/18 |
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) Acts of Assembly Chapter text (CHAP0040) |
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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/07/18 |
notes:
SUMMARY AS PASSED:
Definition of restaurant;
exception; bed-and-breakfast operations. Exempts from
requirements related to restaurants, including licensure
requirements, 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 on any single day, 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. This bill
contains technical amendments
|
| 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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/06/18 |
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.
|
| 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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/06/18 |
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
824 - Knight
- Short-term rentals; local ordinances regulating
rentals in Cities of Lexington and Virginia Beach. |
(H) Committee
on General Laws
(S) Committee
on General Laws and Technology |
(S) Conference report agreed to by Senate (38-Y 0-N
1-A) |
03/09/18 |
notes:
Introduced by: Barry D. Knight | all patrons ...
notes | add to my profiles | history
SUMMARY AS
PASSED HOUSE:
Regulation of short-term rentals;
City of Lexington. Requires the City of Lexington to
comply with various statutory provisions related to the
short-term rental of property. The bill provides that
(i) any business license that was required by any
ordinance in effect regulating short-term rentals shall
be null and void, (ii) any license taxes collected for
short-term rentals subject to any ordinance in effect
shall be refunded, and (iii) any taxpayer who was
required to pay transient occupancy taxes for rental of
real property for more than 30 days shall be refunded
such payment. The bill mandates a deadline of September
30, 2018, for refunds and for the city to amend its
existing ordinance.
|
| HB
828 - Bagby
- Personal property tax; computer equipment and
peripherals used in data centers. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Acts of Assembly Chapter text (CHAP0028) |
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.
ASSOCIATION POSITION:WATCH
|
| HB
871 - Orrock
- Real property tax; land use valuation. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
notes:
SUMMARY AS PASSED HOUSE:
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 document of the owner's intent
regarding use of the real estate containing elements set
out in the uniform standards.
|
| HB
894 - Webert
- Real property tax; exemption for single member limited
liability company. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Acts of Assembly Chapter text (CHAP0029) |
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) Acts of Assembly Chapter text (CHAP0030) |
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 |
(S) Signed by President |
03/10/18 |
notes:
SUMMARY AS PASSED:
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 percent increase in
population from 2010 to 2016 to specially and separately
assess real property that is devoted to open space use
and that contains at least 20 acres on the basis of 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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
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.
ASSOCIATION POSITION:
WATCH
|
| HB
1495 - Orrock
- Real property tax; increases term of boards of
equalization. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
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.
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) Agreed to by Senate (40-Y 0-N) |
03/05/18 |
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 |
(H) VOTE: ADOPTION (94-Y 0-N) |
03/06/18 |
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.
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) Approved by Governor-Chapter 292 (effective
7/1/18) |
03/09/18 |
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.
ASSOCIATION POSITION: WATCH |
| SB
314 - Ruff
- Personal property tax; definition of agricultural
products. |
(H) Committee
on Finance
(S) Committee
on Finance |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
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) Approved by Governor-Chapter 236 (effective
7/1/18) |
03/09/18 |
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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/06/18 |
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 |
(G) Governor's Action Deadline Midnight, April 9,
2018 |
03/14/18 |
notes:
SUMMARY AS PASSED:
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. This bill
is the companion ballot legislation for SJR 76 and is
identical to HB 71.
ASSOCIATION
POSITION:WATCH
|
| SB
902 - Lucas
- Property tax; exemption for solar energy equipment and
facilities. |
(H) Committee
on Finance
(S) Committee
on Finance |
(S) Signed by President |
03/09/18 |
notes:
SUMMARY AS PASSED:
Property tax exemption for
solar energy equipment and facilities. Limits the
property tax exemption for solar equipment and
facilities owned and operated by a business, which
exemption currently applies to 80 percent of the
assessed value of certain projects, to those projects
equaling less than 150 megawatts.
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.
|