BillCam

Real Estate And Real Estate Tax

Number	Legislature	Summary	Subjects
SJR-331	State (Virginia)	Constitutional amendment (first resolution); property tax; exemption for flooding remediation, abatement, and resiliency efforts. Provides that the General Assembly may authorize a county, city, or town to partially exempt any real subject to recurring flooding upon which flooding abatement, mitigation, or resiliency efforts have been undertaken. Democrat: 100% (1) 100% Democrat support	Constitutional Amendments General Assembly Real Estate And Real Estate Tax Taxation Weather Counties Cities And Towns Floods And Flood Control
HB-2475	State (Virginia)	Real property tax; payments in lieu of taxes for exempt organizations. Permits localities to enter into mutually agreeable terms with entities that are exempt from real property tax, for the payment of service charges. Republican: 100% (1) 100% Republican support	Real Estate And Real Estate Tax Taxation
SB-1526	State (Virginia)	Income-producing realty; income data. Authorizes the owner of certain income-producing realty to submit documents other than statements of income and expenses to a real estate assessor, board of assessors, or department of real estate assessments for purposes of valuation of the property. The bill specifies that such other documents include appraisals, tax returns that demonstrate the income generated by the property, or other documents relevant to the valuation of the property. Republican: 100% (1) 100% Republican support	Real Estate And Real Estate Tax Taxation
SJR-284	State (Virginia)	Constitutional amendment (first resolution); real property tax; exemption for surviving spouse of a soldier who died in a combat zone. Provides that the real property tax exemption for the principal residence of the surviving spouse of a member of the armed forces killed in action also applies if the member died in a combat zone but was not killed in action. Republican: 100% (1) 100% Republican support	Armed Forces Constitutional Amendments Real Estate And Real Estate Tax
SB-1248	State (Virginia)	Real property tax; deferral; Stafford County. Allows Stafford County, by ordinance, to restrict the deferral of real property taxes authorized under current law to a taxpayer's sole dwelling whose tax levy for 2016 exceeded the tax levy for 2015 by at least 25 percent due to improvements made to adjacent property by Stafford County. The amount of the deferral shall not exceed 95 percent of such excess. This bill is identical to HB 2219. Republican: 100% (1) 100% Republican support	Real Estate And Real Estate Tax Taxation Stafford County Counties Cities And Towns Ordinances Uncodified Legislation
HB-2219	State (Virginia)	Real property tax; deferral; Stafford County. Allows Stafford County, by ordinance, to restrict the deferral of real property taxes authorized under current law to a taxpayer's sole dwelling whose tax levy for 2016 exceeded the tax levy for 2015 by at least 25 percent due to improvements made to adjacent property by Stafford County. The amount of the deferral shall not exceed 95 percent of such excess. This bill is identical to SB 1248. Republican: 100% (2) 100% Republican support	Real Estate And Real Estate Tax Taxation Stafford County Counties Cities And Towns Ordinances
HJR-676	State (Virginia)	Study; Department of Education; effect of local use value assessment of certain real estate on the composite index of local ability to pay; report. Requests the Department of Education to (i) determine, for each of the 95 localities that have adopted ordinances to provide for the use value assessment and taxation of certain real estate, the use value of all applicable real estate devoted to (a) agricultural use, (b) horticultural use, (c) forest use, and (d) open-space use, as those terms are defined in the Code of Virginia, and (ii) recalculate the composite index of local ability to pay for each such locality after taking into consideration such use values. Republican: 100% (1) 100% Republican support	Education Real Estate And Real Estate Tax Taxation Study Commissions Committees And Reports Counties Cities And Towns
HB-1952	State (Virginia)	Department of General Services; review of proposed acquisitions of real property; exceptions. Provides an exception to the requirement that before any agency of the state acquires real property, it must follow the guidelines adopted by the Department of General Services and obtain the prior approval of the Governor. The bill grants this exception in cases of the acquisition of real property to be held in trust for the benefit of a state-recognized Indian tribe, provided that such property is (i) annexed into the existing reservation of such tribe and (ii) located within a one-mile radius of the boundary of such reservation. The bill provides, however, that these acquisitions of real estate shall be subject to the review of the Office of the Attorney General and approval by the Governor. Republican: 100% (2) 100% Republican support	Administration Of Government Real Estate And Real Estate Tax General Services Department Of Governor Attorney General
HB-1884	State (Virginia)	Real property tax exemption; certain surviving spouses. Authorizes localities to exempt the primary residence of the surviving spouse of a law-enforcement officer, firefighter, search and rescue personnel, and emergency medical services personnel who is killed in the line of duty. The exemption does not apply to that portion of the value of the residence in excess of the average assessed value of dwellings in the locality. The bill is pursuant to Article X, Section 6-B of the Constitution of Virginia, which was adopted by the voters in 2016. Republican: 100% (2) 100% Republican support	Police Real Estate And Real Estate Tax Taxation Counties Cities And Towns Law-enforcement Officers
HB-1909	State (Virginia)	Real property tax; nonjudicial sale of tax delinquent property. Permits the nonjudicial sale of unimproved real property valued at less than $5,000 if taxes are delinquent for at least three years. The bill also permits the nonjudicial sale of real property valued at no less than $5,000 but no greater than $20,000 if taxes are delinquent for at least three years, the property is not subject to a recorded mortgage or deed of trust lien, and the property (i) is unimproved and measures less than 4,000 square feet; (ii) is unimproved and has been determined to be unsuitable for building (the bill expands the bases on which unsuitability may rest); (iii) has a structure on it that has been condemned by the local building official; (iv) has been declared a nuisance by the locality; (v) contains a derelict building; or (vi) has been declared to be blighted by the locality. The bill also modifies current law regarding notice of the sale, redemption of the property, and application of excess proceeds. Current law permits the nonjudicial sale of unimproved real property valued at less than $10,000 if taxes are delinquent for at least three years and the property (a) measures less than 4,000 square feet or (b) has been determined to be unsuitable for building. Republican: 100% (1) 100% Republican support	Real Estate And Real Estate Tax Taxation
HB-1820	State (Virginia)	Real property tax; board of equalization in certain counties. Requires that the board of equalization of real estate assessments in any county having the county manager plan of government (Arlington County) be composed of an odd number of not less than three nor more than 11 members, as determined by the local governing body. The circuit court of the county shall appoint a number of members equal to the lowest number that constitutes a majority of members, and the governing body shall appoint the remainder. Democrat: 100% (1) 100% Democrat support	Real Estate And Real Estate Tax Counties Cities And Towns
HJR-577	State (Virginia)	Constitutional amendment (first resolution); real property tax; assessed value. Provides that the General Assembly may authorize any locality to reduce the assessed value of real property, until the property is sold or the owner dies, whose fair market value has increased significantly as a result of public improvements abutting the property. Republican: 100% (2) 100% Republican support	Constitutional Amendments General Assembly Real Estate And Real Estate Tax Taxation
HB-1476	State (Virginia)	Real property tax; special assessment for land preservation. Prohibits any locality from requiring any taxpayer who is the lessor of real property to produce the lease for the purpose of determining whether the property is eligible for special assessment for land preservation. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Conservation Real Estate And Real Estate Tax Taxation Land Conservation
HB-1455	State (Virginia)	Real property tax; partial exemption for certain commercial and industrial structures. Reduces from 20 years to 15 years the minimum age of a structure in a technology zone that is rehabilitated for commercial use that qualifies the rehabilitated structure for a partial exemption from real property taxes. Under current law, a 15-year age minimum applies only to structures located in an enterprise zone designated by the Commonwealth, and a 20-year age minimum applies in all other situations. The bill contains technical amendments. Republican: 100% (1) 100% Republican support	Real Estate And Real Estate Tax Taxation
HJR-50	State (Virginia)	Study; Department of Education; effect of local use value assessment of certain real estate on the Composite Index of Local Ability to Pay; report. Requests the Department of Education to (i) determine, for each of the 95 localities that have adopted ordinances to provide for the use value assessment and taxation of certain real estate, the use value of all applicable (a) real estate devoted to agricultural use, (b) real estate devoted to horticultural use, (c) real estate devoted to forest use, and (d) real estate devoted to open-space use, as those terms are defined in the Code of Virginia, and (ii) recalculate the Composite Index of Local Ability to Pay for each locality after taking into consideration such use values. Republican: 100% (1) 100% Republican support	Education Real Estate And Real Estate Tax Study Commissions Committees And Reports Counties Cities And Towns
SJR-7	State (Virginia)	Constitutional amendment (first resolution); real property tax exemption. Provides that the General Assembly may provide a local option for the real property tax exemption for the primary residence of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who has been determined to have a 100 percent service-connected, permanent, and total disability or the surviving spouse of a law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty. Such tax exemption may not be claimed by a surviving spouse who has remarried. Democrat: 100% (1) 100% Democrat support	Constitutional Amendments Real Estate And Real Estate Tax Taxation

Title: Constitutional amendment; property tax, exemption for flooding remediation, abatement, etc.

Session: Virginia 2017-2017 Regular Session

Number: SJR-331

Subjects: Constitutional Amendments, General Assembly, Real Estate And Real Estate Tax, Taxation, Weather, Counties Cities And Towns, Floods And Flood Control

Democrat: 100% (1)

Title: Real property tax; payments in lieu of taxes for exempt organizations.

Session: Virginia 2017-2017 Regular Session

Number: HB-2475

Subjects: Real Estate And Real Estate Tax, Taxation

Republican: 100% (1)

Title: Income-producing realty; income data.

Session: Virginia 2017-2017 Regular Session

Number: SB-1526

Subjects: Real Estate And Real Estate Tax, Taxation

Republican: 100% (1)

Title: Constitutional amendment (first resolution); real property tax; exemption for surviving spouse.

Session: Virginia 2017-2017 Regular Session

Number: SJR-284

Subjects: Armed Forces, Constitutional Amendments, Real Estate And Real Estate Tax

Republican: 100% (1)

Title: Real property tax; Stafford County may adopt, by ordinance, to restrict deferral of taxes.

Session: Virginia 2017-2017 Regular Session

Number: SB-1248

Subjects: Real Estate And Real Estate Tax, Taxation, Stafford County, Counties Cities And Towns, Ordinances, Uncodified Legislation

Republican: 100% (1)

Title: Real property tax; Stafford County may adopt, by ordinance, to restrict deferral of taxes.

Session: Virginia 2017-2017 Regular Session

Number: HB-2219

Subjects: Real Estate And Real Estate Tax, Taxation, Stafford County, Counties Cities And Towns, Ordinances

Republican: 100% (2)

Title: Study; Department of Education; effect of local use value assessment of certain real estate.

Session: Virginia 2017-2017 Regular Session

Number: HJR-676

Subjects: Education, Real Estate And Real Estate Tax, Taxation, Study Commissions Committees And Reports, Counties Cities And Towns

Republican: 100% (1)

Title: Proposed acquisitions of real property; review by Department of General Services.

Session: Virginia 2017-2017 Regular Session

Number: HB-1952

Subjects: Administration Of Government, Real Estate And Real Estate Tax, General Services Department Of, Governor, Attorney General

Republican: 100% (2)

Title: Real property tax; exemption for certain surviving spouses.

Session: Virginia 2017-2017 Regular Session

Number: HB-1884

Subjects: Police, Real Estate And Real Estate Tax, Taxation, Counties Cities And Towns, Law-enforcement Officers

Republican: 100% (2)

Title: Real property tax; nonjudicial sale of tax delinquent property.

Session: Virginia 2017-2017 Regular Session

Number: HB-1909

Subjects: Real Estate And Real Estate Tax, Taxation

Republican: 100% (1)

Title: Real property tax; board of equalization members in certain counties.

Session: Virginia 2017-2017 Regular Session

Number: HB-1820

Subjects: Real Estate And Real Estate Tax, Counties Cities And Towns

Democrat: 100% (1)

Title: Constitutional amendment; reducing assessed value of real property (first reference).

Session: Virginia 2017-2017 Regular Session

Number: HJR-577

Subjects: Constitutional Amendments, General Assembly, Real Estate And Real Estate Tax, Taxation

Republican: 100% (2)

Title: Real property tax; special assessment for land preservation.

Session: Virginia 2017-2017 Regular Session

Number: HB-1476

Subjects: Conservation, Real Estate And Real Estate Tax, Taxation, Land Conservation

Republican: 50% (1) Democrat: 50% (1)

Title: Real property tax; partial exemption for certain commercial and industrial structures.

Session: Virginia 2017-2017 Regular Session

Number: HB-1455

Subjects: Real Estate And Real Estate Tax, Taxation

Republican: 100% (1)

Title: Composite Index of Local Ability to Pay; DOE to study effect of local use value assessment

Session: Virginia 2017-2017 Regular Session

Number: HJR-50

Subjects: Education, Real Estate And Real Estate Tax, Study Commissions Committees And Reports, Counties Cities And Towns

Republican: 100% (1)

Title: Constitutional amendment; real property tax exemption for certain primary residences.

Session: Virginia 2017-2017 Regular Session

Number: SJR-7

Subjects: Constitutional Amendments, Real Estate And Real Estate Tax, Taxation

Democrat: 100% (1)

Real Estate And Real Estate Tax

SJR-331

State (Virginia)

HB-2475

State (Virginia)

SB-1526

State (Virginia)

SJR-284

State (Virginia)

SB-1248

State (Virginia)

HB-2219

State (Virginia)

HJR-676

State (Virginia)

HB-1952

State (Virginia)

HB-1884

State (Virginia)

HB-1909

State (Virginia)

HB-1820

State (Virginia)

HJR-577

State (Virginia)

HB-1476

State (Virginia)

HB-1455

State (Virginia)

HJR-50

State (Virginia)

SJR-7

State (Virginia)