Virginia 2024 Regular Session

Virginia House Bill HB549

Introduced
1/9/24  

Caption

Real property taxes; notice by mail of proposed increase.

Impact

The impact of HB549 is significant as it aims to provide transparency and accountability in how local governments manage property tax assessments and levies. If enacted, the bill would require local governing bodies to conduct public hearings and notify property owners well in advance of any proposed increases in tax levies. This fosters an environment where citizens are more informed and can participate in discussions about property tax rates that could affect them directly.

Summary

House Bill 549 seeks to amend the Code of Virginia regarding the process of increasing real property taxes. Specifically, it establishes that if an annual or general reassessment of real property results in an increase of one percent or more in total real property tax levies, the local governing body must reduce its tax rate to ensure that the total levy does not exceed 101 percent of the prior year’s levies. This provision aims to prevent significant tax increases without adequate public notice and government oversight.

Contention

Notable points of contention surrounding HB549 include the balance between revenue needs for local governments and taxpayer protections. While some legislators advocate for the bill as a means to promote fairness and prevent abrupt tax increases, opponents might argue that it could limit the necessary funds for local services and infrastructure by restricting how much local governments can raise taxes in response to increased property valuations. This division could fuel debates over local autonomy and fiscal responsibility.

Final_notes

Overall, HB549 represents an attempt to redefine the relationship between local governments and property taxpayers in Virginia, ensuring that taxpayers are adequately informed and involved in the governance process. As communities navigate the complexities of property taxation, this bill could serve as a pivotal piece of legislation that shapes future discussions around fiscal policy and local governance.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1749

Real property taxes; rate of increase procedure.

VA HB1942

Real property tax; notice of rate and assessment changes.

VA HB2161

Local government; standardization of public notice requirements for certain intended actions.

VA SB1151

Local government; standardization of public notice requirement for certain intended actions, report.

VA HB1402

Personal property taxes; valuation.

VA HB1470

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA HB2361

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA HB1927

Tax returns; filing returns or payment of taxes by mail.

VA SB1287

Sales and use tax, additional local; taxes to support schools.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.