Virginia 2024 Regular Session

Virginia Senate Bill SB477

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
1/30/24  
Engrossed
2/1/24  
Refer
2/13/24  
Report Pass
2/21/24  
Enrolled
2/29/24  

Caption

Blighted and derelict properties in certain localities; rate of tax.

Impact

This bill significantly alters the landscape of how local real estate taxation operates by allowing local governing bodies in qualifying localities—those with heightened fiscal stress—to impose more substantial taxes on blighted and derelict properties. The latitude to levy these higher rates, which can exceed 15% or 30% depending on the property classification, empowers localities to address property neglect more effectively. As a result, this could help spur redevelopment and revitalization efforts in economically distressed areas, improving overall community aesthetics and potential economic activity.

Summary

Senate Bill 477 aims to address the issue of blighted and derelict properties within certain localities in Virginia. The legislation reclassifies these types of properties as separate classes for the purpose of local taxation, giving local governments the authority to impose tax rates that exceed standard rates. Blighted properties are defined to exclude residential properties that serve as primary residences, and similarly, derelict buildings are not categorized as such if they are residential. This targeted approach is intended to provide localities the tools necessary to mitigate the problems posed by these neglected properties, which can detract from community values and property values in surrounding areas.

Sentiment

The sentiment surrounding SB477 is largely positive among local government officials and urban planners, who see it as a vital tool for combating property neglect and improving community livability. Supporters advocate for its potential to generate revenue that can be reinvested into local development initiatives. However, there are concerns among some property owners and advocacy groups regarding the fairness and potential punitive nature of higher tax rates imposed on troubled properties, raising questions about the balance between effective governance and property rights.

Contention

Notable points of contention involve the definition of blighted and derelict properties and the implications of taxation on these properties. Critics argue that the criteria for classifying properties as blighted or derelict could be subjectively applied, potentially leading to disputes and appeals. Additionally, some stakeholders are concerned that higher tax rates might exacerbate existing issues of property abandonment if owners cannot afford the increased taxation, thus jeopardizing the intended benefits of the legislation.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1710

Real property; additional tax on commercial and industrial property in certain localities.

VA SB1394

Cutting of grass and weeds on certain property; localities in Planning District 22.

VA HB2110

Delinquent tax lands; extends maximum duration of an installment agrmt. between locality/landlord.

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 HB2352

Hate symbol defacement; removal by localities from any public buildings, etc.

VA HB1685

Business local; taxes, penalties.

VA SB1543

Casino gaming; eligible host localities.

VA HB2499

Casino gaming; eligible host localities.

VA SB798

Individuals with disabilities; terminology.

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.