Virginia 2024 Regular Session

Virginia Senate Bill SB677

Introduced
1/17/24  
Refer
1/17/24  
Report Pass
1/23/24  
Engrossed
1/25/24  
Refer
2/13/24  
Report Pass
2/14/24  
Enrolled
2/21/24  
Chaptered
3/8/24  

Caption

Real property tax; notice of rate and assessment changes.

Impact

The practical implications of SB677 on state law center around enhancing the communication between local governments and property owners. By stipulating the process for notifying property owners, the bill seeks to uphold the rights of individuals to be informed and to contest changes in their property assessments. This could lead to a more informed public regarding municipal tax matters, potentially increasing participation in local governance. However, it also necessitates additional administrative responsibilities for local governments, which may require adjustments in budgeting and resources to comply with the new requirements.

Summary

SB677 aims to amend the Code of Virginia regarding the notice of changes in real property assessments. Specifically, the bill mandates that whenever a county, city, or town conducts a reassessment or alters the assessed value of real estate, they must notify property owners via mail. This notice is intended to be sent at least 15 days before a hearing where property owners can contest changes, ensuring transparency in the assessment process. The aim is to provide property owners clear information about their assessments, including the new and previous assessed values, tax rates, and the implications of these changes on their property taxes.

Sentiment

General sentiment regarding SB677 appears to be supportive, with legislators recognizing the importance of clear communication in local government processes. Stakeholders, particularly property owners and advocacy groups, have likely appreciated this move toward transparency, as it empowers them with knowledge about their property assessments. Conversely, some local officials may express concerns regarding the administrative burden introduced by the new notification requirements.

Contention

Notable points of contention surrounding SB677 include the responsibilities placed upon local governments to implement these notification protocols. Some local officials may argue that the bill creates additional red tape and could divert resources from other necessary functions. Additionally, there opens a conversation about whether the bill adequately balances the need for homeowner rights with the administrative capacities of smaller municipalities that may struggle with the increased workload.

Companion Bills

VA HB639

Similar To Real property tax; notice of rate and assessment changes.

Previously Filed As

VA HB1942

Real property tax; notice of rate and assessment changes.

VA HB1749

Real property taxes; rate of increase procedure.

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 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 HB1896

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

VA SB1182

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

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.