Virginia 2024 Regular Session

Virginia House Bill HJR58

Introduced
1/10/24  

Caption

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

Impact

If enacted, HJR58 would significantly impact how local governments in Virginia can administer property taxation, particularly for low-income households. It allows for the possibility of reducing tax burdens on individuals who have been longtime owners of their homes, especially those experiencing financial difficulties. This amendment may lead to broader property tax reforms at the local level, aimed at enhancing housing security for vulnerable populations.

Summary

HJR58 proposes an amendment to the Constitution of Virginia regarding property tax exemptions for low-income individuals. The bill aims to add provisions that allow local governments more authority to exempt property from local property taxation for persons of low income. This constitutional amendment seeks to address the rising financial challenges faced by low-income property owners in maintaining their residences amidst increasing property taxes. The proposed changes would grant local governing bodies the power to establish criteria and restrictions for such exemptions and facilitate the continual habitation of these properties by their owners.

Contention

While the intention behind HJR58 is to mitigate financial stress on low-income homeowners, the bill has sparked debate regarding potential implications for local government funding. Critics may argue that expanding tax exemptions could limit revenue for essential local services, which rely on property tax assessments. Additionally, there is concern about how effectively local governments can implement the required regulations to ensure that only qualifying individuals benefit from these exemptions, potentially leading to inconsistencies in application.

Notable_points

Notably, the bill emphasizes local governance, entrusting counties and cities with the discretion to define exemptions based on local circumstances. This approach contrasts with a one-size-fits-all state-level solution, allowing for a more tailored response to the unique economic challenges faced by communities across Virginia. However, this delegation of authority could also present challenges in oversight and uniformity in execution, raising questions about fairness and accessibility.

Companion Bills

No companion bills found.

Previously Filed As

VA HJR498

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

VA SJR247

Constitutional amendment; tax exemption of property owned & occupied by persons of low income, etc.

VA HJR485

Constitutional amendment; local property tax exemption for property owned by low-income households.

VA HJR531

Constitutional amendment; exemption for certain personal property tax.

VA HJR462

Constitutional amendment; exemption for motor vehicles owned for personal, noncommercial use.

VA HJR517

Constitutional amendment; real property tax exemption for new construction of housing.

VA SJR231

Constitutional amendment; property tax exemption for certain surviving spouses.

VA HJR533

Constitutional amendment; property tax exemption for certain surviving spouses.

VA HB2162

Tax exemptions; Confederacy organizations.

VA HB1402

Personal property taxes; valuation.

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.