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

Bills CommitteeLast actionDate
HB 179 - Bloxom - Permanent farm use placard; an owner or lessee to obtain for vehicle from DMV. (H) Committee on Transportation

(S) Committee on Transportation
(G) Acts of Assembly Chapter text (CHAP0052)04/01/22
notes: SUMMARY AS PASSED HOUSE:

Department of Motor Vehicles; permanent farm use placard. Requires an owner or lessee of a vehicle claiming a farm use exemption from the registration, licensing, and decal requirements for a motor vehicle, trailer, or semitrailer to obtain a nontransferable permanent farm use placard from the Department of Motor Vehicles and to display the farm use placard on the vehicle at all times. The bill requires the applicant to provide specified information about the vehicle and its usage, pay a $15 fee, and certify that the vehicle is insured. The provisions of the bill requiring the owner or lessee of a farm vehicle to obtain and display a farm use placard have a delayed effective date of July 1, 2023. This bill incorporates HB 33.

SAME AS SB186

ASSOC POSITION : WATCH
HB 180 - Bloxom - Forest Sustainability Fund; created. (H) Committee on Appropriations

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0378)04/11/22
notes: SUMMARY AS INTRODUCED:

Land use valuation for real estate devoted to forest use; creation of Forest Sustainability Fund. Creates the Forest Sustainability Fund, to be administered by the State Forester. Localities that have adopted a use value assessment and taxation program for real estate devoted to forest use are eligible to apply for an allocation from the Fund. Awards are proportionally based upon the amount of revenue forgone in the previous fiscal year by localities due to the use value
program.

SAME AS SB184

ASSOC POSITION : WATCH
HB 199 - Webert - Land preservation program; special assessment. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0663)04/11/22
notes: SUMMARY AS INTRODUCED:

Land preservation program. Allows a locality, by ordinance, to provide that a parcel of real property shall not be removed from the land use program for delinquent taxes if such taxes are paid no later than December 31 of the year in which the taxes became delinquent. The bill further provides that no parcel of real property shall be removed from the land use program for delinquent taxes if (i) such taxes become delinquent during a state of emergency declared by the Governor, (ii) the treasurer determines that the emergency has caused hardship for the taxpayer, and (iii) the taxes are paid no later than 90 days after the original deadline.

ASSOC POSITION : WATCH
HB 200 - Webert - Real property; tax exemption shall include property of certain single member ltd. liability company. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0167)04/07/22
notes: SUMMARY AS INTRODUCED:

Real property tax; exemptions. Provides that the property of an organization that is tax-exempt by classification shall include the property of a single-member limited liability company whose sole member is such an organization.

ASSOC POSITION : WATCH
HB 226 - Coyner - Taxes; appeal of local assessments. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0358)04/11/22
notes: SUMMARY AS INTRODUCED:

Appeal of local tax assessments. Clarifies the procedure by which a taxpayer aggrieved by any local tax assessment may seek relief by providing that (i) any person so aggrieved may appeal to the circuit court and that such appeal shall be filed by petition in the clerk's office of such court; (ii) the necessary parties in such a proceeding shall be the taxpayer and the locality; (iii) the taxpayer may show that the property was assessed at more or less than its fair market value; and (iv) the county or city attorney or, if none, the attorney for the Commonwealth shall defend the locality in any such proceeding.

ASSOC POSITION: WATCH
HB 238 - Orrock - Land use assessment; forms used for revalidation of applications shall be prepared by TAX. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0111)04/06/22
notes: SUMMARY AS PASSED HOUSE:

Land use assessment; forms. Provides that the forms used for revalidation of applications for land use assessment shall be prepared by the Tax Department. Under current law, such forms are prepared by the locality. The bill directs the Tax Department to seek input from localities across the Commonwealth in developing such forms.

ASSOC POSITION : WATCH
HB 267 - McNamara - Taxes, local; surplus revenues. (H) Committee on Counties, Cities and Towns

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0165)04/07/22
notes: SUMMARY AS INTRODUCED: FYI Bill

Local taxes; surplus revenues. Grants localities permissive authority to return surplus personal property tax revenues to taxpayers. Under current law, localities may return only surplus real property tax revenues.

SAME AS SB12

ASSOC POSITION : WATCH
HB 368 - Williams Graves - Refunds of local taxes; authority of treasurer. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0286)04/08/22
notes: SUMMARY AS INTRODUCED: FYI Bill

Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governing body of a locality may authorize its treasurer to approve and issue for a refund of taxes paid as a result of an erroneous tax assessment.

ASSOC POSITION: SUPPORT
HB 400 - Willett - Real property; affordable housing. (H) Committee on General Laws

(S) Committee on General Laws and Technology
(G) Acts of Assembly Chapter text (CHAP0624)04/11/22
notes: SUMMARY AS INTRODUCED:

Assessment of real property; affordable housing. Includes the Rental Assistance Demonstration program in the list of federal laws whose restrictions shall be considered in determining the fair market value of real estate that is operated as affordable rental housing.

ASSOC POSITION : WATCH
HB 518 - Head - Sales and transient occupancy taxes; accommodations intermediaries. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0007)03/02/22
notes: SUMMARY AS PASSED:

Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary.

The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.

ASSOC POSITION : SUPPORT AS AMENDED 2/2/22 BILL is now same as SB651
HB 693 - Keam - Vehicle registration; personal property tax relief. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0237)04/08/22
notes: SUMMARY AS INTRODUCED:

Vehicle registration; personal property tax relief. Requires the application for vehicle registration to include any additional information necessary to determine if a vehicle is a qualifying vehicle for the purpose of personal property tax relief. The bill requires vehicles held in a trust to be evaluated in the same manner as vehicles owned by a natural person.

ASSOC POSITION : WATCH
HB 791 - McNamara - Data centers; center fixtures are taxed as part of the real property where they are located, etc. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0671)04/11/22
notes: SUMMARY AS INTRODUCED:

Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate.

SAME AS SB513

ASSOC POSITION : WATCH
HB 951 - Hodges - Real property tax; assessment cycles by counties. (H) Committee on Counties, Cities and Towns

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0361)04/11/22
notes: SUMMARY AS PASSED:

Real property tax; reassessment cycles. Authorizes counties to conduct a general reassessment of real estate every three years if determined by majority vote of a county's board of supervisors. Current law requires counties to conduct a general reassessment every four years, with exceptions authorized for specified counties.

SAME AS SB77

ASSOC POSITION: WATCH

HB 957 - Tran - Real property; classification, property owned by certain surviving spouses for tax purposes. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0077)04/05/22
notes: SUMMARY AS PASSED:

Classification of real property owned by certain surviving spouses for tax purposes. Provides that beginning with taxable year 2022, any locality may declare real property owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination from the U.S. Department of Defense, where such death was not the result of criminal conduct, and where the spouse occupies the real property as his principal place of residence and does not remarry, a separate class of property for local taxation of real property that may be taxed at a different rate than that imposed on the general class of real property, provided that the rate of tax is greater than zero and does not exceed the rate of tax on the general class of real property.

ASSOC POSITION : WATCH
HB 996 - Webert - Land use assessment; parcels with multiple owners. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0314)04/11/22
notes: SUMMARY AS PASSED HOUSE:

Land use assessment; parcels with multiple owners. Allows the owner of a majority interest in an undivided parcel of real estate that is eligible for land use assessment to file the application on behalf of himself and for owners of any minority interest.

ASSOC POSITION : WATCH
HB 1010 - Durant - Real property taxes; notice of proposed increase, notice of public hearing. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0029)03/11/22
notes: SUMMARY AS PASSED HOUSE:

Real property taxes; notice of proposed increase. Adjusts the notice requirements for public hearings held to increase property taxes in localities that conduct their reassessment of real estate more than once every four years. The bill requires such localities to provide notice of any such hearing on a different day and in a different notice from any notice published for the annual budget hearing. Under current law, such hearings are required when a locality seeks to raise its property tax rate above a rate that would collect more than 101 percent of the amount of taxes collected for the previous year.

SAME AS SB620

ASSOC POSITION : WATCH
HB 1076 - McNamara - Cigarette tax, local; identifying unsold inventory, localities that increase taxes. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0224)04/08/22
notes: SUMMARY AS INTRODUCED:

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy.

ASSOC POSITION : WATCH
HB 1084 - Leftwich - License taxes, local; limitation of authority. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0659)04/11/22
notes: SUMMARY AS INTRODUCED:

Local license taxes; limitation of authority. Prohibits a locality from imposing a license tax on a director of a bank or trust company that is subject to the bank franchise tax.

SAME AS SB385

ASSOC POSITION : WATCH
HB 1087 - Leftwich - Solar photovoltaic projects; local taxation for projects less than five megawatts or less. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0492)04/11/22
notes: SUMMARY AS PASSED:

Local taxation for solar photovoltaic projects five megawatts or less. Provides that generating equipment of solar photovoltaic projects five megawatts or less shall be taxable by a locality, at a rate determined by such locality, but shall not exceed the real estate rate applicable in that locality, and that the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. The bill also provides that (i) solar photovoltaic projects five megawatts or less shall not be exempt from the assessment of a revenue share by ordinance of that locality and (ii) nothing in the bill shall be construed to authorize local taxation of generating or storage equipment of solar photovoltaic projects that serve the electricity needs of that property upon which such solar facilities are located. The bill does not apply to projects five megawatts or less that were approved by a locality prior to July 1, 2022.

SAME AS SB502

ASSOC POSITION : WATCH
HB 1231 - Robinson - Tangible personal property taxes; valuation of property. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0655)04/11/22
notes: SUMMARY AS INTRODUCED:

Tangible personal property taxes; valuation of property. Provides that in any locality in which the Commissioner of Revenue or other assessing official adjusts the valuation of automobiles to account for the amount of mileage on a vehicle, such adjustment shall also be provided for motorcycles.

ASSOC POSITION : WATCH
HB 1239 - Scott, P.A. - Personal property; other classifications of tangible property for taxation. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0030)03/22/22
notes: SUMMARY AS PASSED HOUSE:

Tangible personal property tax; classification. Creates a new class of tangible personal property for rate purposes. This class would include most automobiles, motorcycles, and passenger trucks. Localities may assign a rate of tax or rate of assessment to this class that is different than is applied to other tangible personal property. The bill contains an emergency clause.

This Bill Changes the classification system to allow for lowering the Vehicle tax rate

ASSOC POSITION: SUPPORT THE AMENDMENT
SB 12 - Suetterlein - Taxes, local; surplus revenues. (H) Committee on Counties, Cities and Towns

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0166)04/07/22
notes: SUMMARY AS INTRODUCED: FYI Bill

Local taxes; surplus revenues. Grants localities permissive authority to return surplus personal property tax revenues to taxpayers. Under current law, localities may return only surplus real property tax revenues.

SAME AS HB267

ASSOC POSITION: WATCH
SB 25 - Ruff - Cigarette tax, local; identifying unsold inventory, localities that increase taxes. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0223)04/08/22
notes: SUMMARY AS PASSED:

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy.

SAME AS HB1076

ASSOC POSITION: WATCH


SB 77 - Norment - Real property tax; assessment cycles by counties. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0362)04/11/22
notes: SUMMARY AS INTRODUCED:

Real property tax; assessment cycles. Authorizes counties to conduct a general reassessment of real estate every three years if determined by majority vote of a county's board of supervisors. Current law requires counties to conduct a general reassessment every four years, with exceptions authorized for specified counties.

SAME AS HB951

ASSOC POSITION: WATCH

SB 184 - Ruff - Forest Sustainability Fund; created. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0379)04/11/22
notes: SUMMARY AS INTRODUCED:

Land use valuation for real estate devoted to forest use; creation of Forest Sustainability Fund. Creates the Forest Sustainability Fund, to be administered by the State Forester. Localities that have adopted a use value assessment and taxation program for real estate devoted to forest use are eligible to apply for an allocation from the Fund. Awards are proportionally based upon the amount of revenue forgone in the previous fiscal year by localities due to the use value program.

SAME AS HB180

ASSOC POSITION : WATCH
SB 186 - Hanger - Permanent farm use placard; an owner or lessee to obtain for vehicle from DMV. (H) Committee on Transportation

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0051)04/01/22
notes: SUMMARY AS PASSED SENATE:

Department of Motor Vehicles; permanent farm use placard. Requires an owner or lessee of a vehicle claiming a farm use exemption from the registration, licensing, and decal requirements for a motor vehicle, trailer, or semitrailer to obtain a nontransferable permanent farm use placard from the Department of Motor Vehicles and to display the farm use placard on the vehicle at all times. The bill requires the applicant to provide specified information about the vehicle and its usage, pay a $15 fee, and certify that the vehicle is insured. The provisions of the bill requiring the owner or lessee of a farm vehicle to obtain and display a farm use placard have a delayed effective date of July 1, 2023.

SAME AS HB179

ASSOC POSITION: WATCH
SB 385 - McDougle - License taxes, local; limitation of authority. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0660)04/11/22
notes: SUMMARY AS INTRODUCED:

Local license taxes; limitation of authority. Prohibits a locality from imposing a license tax on a director of a bank or trust company that is subject to the bank franchise tax.

SAME AS HB1084

ASSOC POSITION : WATCH
SB 502 - Lewis - Solar photovoltaic projects; local taxation for projects less than five megawatts. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0493)04/11/22
notes: SUMMARY AS PASSED:

Local taxation for solar photovoltaic projects five megawatts or less. Provides that generating equipment of solar photovoltaic projects five megawatts or less shall be taxable by a locality, at a rate determined by such locality, but shall not exceed the real estate rate applicable in that locality, and that the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. The bill also provides that (i) solar photovoltaic projects five megawatts or less shall not be exempt from the assessment of a revenue share by ordinance of that locality and (ii) nothing in the bill shall be construed to authorize local taxation of generating or storage equipment of solar photovoltaic projects that serve the electricity needs of that property upon which such solar facilities are located. If a locality assesses a revenue share on such projects, the amount of the exemption shall be 100 percent of the assessed value. The bill does not apply to projects five megawatts or less that were approved by a locality prior to July 1, 2022.

SAME AS HB1087

ASSOC POSITION : WATCH
SB 513 - McPike - Data centers; center fixtures are taxed as part of the real property where they are located, etc. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0672)04/11/22
notes: SUMMARY AS INTRODUCED:

Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate.

SAME AS HB791

ASSOC POSITION : WATCH
SB 648 - McPike - Real property tax; exemption for the elderly and handicapped. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0631)04/11/22
notes: SUMMARY AS INTRODUCED:

Real property tax; exemption for the elderly and handicapped. Provides that any locality may by ordinance accept documentation establishing eligibility for the real property tax exemption for the elderly and handicapped on a rolling basis throughout the year. Current law states that localities shall accept such documentation after January 1 but before April 1 or a later date fixed by ordinance.

ASSOC POSITION : WATCH
SB 651 - Vogel - Sales and transient occupancy taxes; accommodations intermediaries, report. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0640)04/11/22
notes: SUMMARY AS PASSED SENATE:

Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary.

The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.

ASSOC POSITION : SUPPORT AS AMENDED 2/8/22 Bill is now same as HB518
SB 686 - Mason - Tax, local; solar facility exemption. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0496)04/11/22
notes: SUMMARY AS PASSED:

Local tax; solar facility exemption. Provides that any solar facility installed (i) on the roof of a residential dwelling or a structure on an agricultural zoned property in order to serve the electricity needs of the property upon which the facility is located and (ii) pursuant to existing local regulation of solar facilities laws is declared a separate class of property and shall be classified for local taxation separately from other classifications of real or personal property. Such facilities shall be wholly exempt from state and local taxation under the Constitution of Virginia. The exemption applies only to solar facilities with a nameplate generating capacity of not more than 25 kilowatts. The bill has a delayed effective date of January 1, 2023.

SAME AS HB1185

ASSOC POSITION : WATCH
SB 771 - Stuart - Personal property; other classifications of tangible property for taxation. (H) Committee on Finance

(S) Committee on Finance and Appropriations
(G) Acts of Assembly Chapter text (CHAP0578)04/11/22
notes: SUMMARY AS PASSED SENATE:

Personal property tax; classification. Authorizes localities to classify for rate purposes certain vehicles that, under current law, may be classified only for valuation purposes, including certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. The bill specifies that its provisions shall apply only to taxable years beginning on or after January 1, 2022, but before January 1, 2025.

SAME AS HB1239

ASSOCIATION POSITION: SUPPORT