| Bills |
Committee | Last action | Date |
| HB 698 - Keam - License taxes; exemptions. |
(H) Committee on Finance | (H) Left in Finance | 11/22/22 |
notes:
SUMMARY AS INTRODUCED:
License taxes; exemptions. Authorizes localities to exempt any class of taxpayers from license taxes and fees. The bill provides that such exemption shall be made by general law and shall be uniform upon taxpayers operating in the same line of business or trade and that localities shall have discretion to determine the classes of taxpayers that shall be exempted. The bill does not apply to any severance tax that is levied as a license tax.
ASSOC POSITION : WATCH |
| HB 1168 - Watts - Real property; tax exemption for certain disabled veterans and surviving spouses. |
(H) Committee on Finance
(S) Committee on Finance and Appropriations | (S) Left in Finance and Appropriations | 11/21/22 |
notes:
SUMMARY AS INTRODUCED:
Real property tax; exemption for disabled veterans and surviving spouses. Provides that a person who is eligible for the real property tax exemption for certain disabled veterans and surviving spouses is entitled to a refund, retroactive to his date of eligibility, of taxes paid during the period of exemption, excluding interest or penalties. Under the bill, the refund is exempt from the statute of limitations for applications for correction of an assessment.
ASSOC POSITION : WATCH |
| HB 1190 - Marshall - Motor vehicle sales and use tax; definition of sale price. |
(H) Committee on Finance | (H) Left in Finance | 11/22/22 |
notes:
SUMMARY AS INTRODUCED:
Motor vehicle sales and use tax; definition of sale price. Excludes from the sale price for determining motor vehicle sales and use tax the amount of any credit given by the seller for any motor vehicle taken as a trade-in.
This Bill amends 58.1-3503(A)(3)
ASSOC POSITION : WATCH |
| HB 1295 - Gooditis - Personal property tax; locality may exempt farm machinery and farm implements. |
(H) Committee on Finance | (H) Left in Finance | 11/22/22 |
notes:
SUMMARY AS INTRODUCED:
Personal property tax; farm machinery and farm implements. Provides that a locality may exempt from tangible personal property taxes certain farm machinery and farm implements, which shall include (i) freezer and refrigeration equipment for storage and sale of on-farm-produced meat, produce, and grain and (ii) season-extending vegetable hoop houses used for in-field production of produce.
ASSOC POSITION: WATCH |
| SB 360 - Stuart - Disabled veterans and surviving spouses; state subsidy of property tax exemptions. |
(S) Committee on Finance and Appropriations | (S) Left in Finance and Appropriations | 11/21/22 |
notes:
SUMMARY AS INTRODUCED:
State subsidy of property tax exemptions for disabled veterans and surviving spouses. Requires the Commonwealth to subsidize local real estate tax relief for disabled veterans and surviving spouses of members of the United States Armed Forces killed in action when more than one percent of a locality's real estate tax base is lost due to such state-mandated tax relief programs. The Commonwealth would subsidize only that portion of tax-exempt real estate that exceeds the one percent threshold.
The bill requires the Auditor of Public Accounts to establish an application process whereby a locality would demonstrate that more than one percent of its real estate tax base was lost. The Auditor would certify to the Governor and the General Assembly those localities that would be eligible for a subsidy, and the Governor would include in the Budget Bill a proposed appropriation of the amount of the state subsidy to be provided to localities certified as eligible localities.
ASSOC POSITION: WATCH |
| SB 391 - Ebbin - Cannabis control; retail market. |
(H) Committee on General Laws
(S) Committee on Finance and Appropriations | (H) Left in General Laws | 11/22/22 |
notes:
SUMMARY AS INTRODUCED
Cannabis control; retail market; penalties. Establishes a framework for the creation of a retail marijuana market in the Commonwealth.
New potential duty in Title 4.1-901(5)
Same as HB430 and HB950
ASSOC POSITION : WATCH |
| SB 462 - Bell - Video gaming terminals (VGTs); regulation, penalties. |
(S) Committee on General Laws and Technology | (S) Left in General Laws and Technology | 11/21/22 |
notes:
SUMMARY AS INTRODUCED:
Regulating video gaming terminals; penalties. Authorizes and specifies the licensing requirements for the manufacture, distribution, operation, servicing, hosting, and playing of video gaming terminals (VGTs).
Potential New Duty 58.1-4049(C)
ASSOC POSITION : WATCH |
| SB 495 - McClellan - Elections; removal of officers, recall elections, application for recall petition. |
(H) Committee on Privileges and Elections
(S) Committee on Finance and Appropriations | (H) Left in Privileges and Elections | 11/22/22 |
notes:
SUMMARY AS INTRODUCED:
Elections; removal of officers; recall elections; petition. Provides for the removal of certain elected officers and officers appointed to elected offices by recall referendum. The bill requires a petition for recall be signed by 30 percent of the total number of votes cast at the last election for the office for which a recall is sought.
SAME AS HB972
ASSOC POSITION : WATCH |
| SJ 19 - Reeves - Constitutional amendment; real prop. tax exemption for certain spouses of members of armed forces. |
(S) Committee on Privileges and Elections | (S) Left in Privileges and Elections | 11/21/22 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (first reference); real property tax; exemption for certain surviving spouses of members of the armed forces. Authorizes the General Assembly to exempt from tax the real property of a surviving spouse of a member of the armed forces who died in the line of duty while performing official military activities. The amendment provides that such exemption is only available when the death of such member of the armed forces did not result from criminal conduct. The current Constitution exempts the real property of a surviving spouse of a member of the armed forces who was killed in action, a disabled veteran, and the surviving spouse of a disabled veteran.
SAME AS HJ96
ASSOC POSITION : WATCH
CONTINUED TO 2023 |