Virginia 2022 Regular Session

Virginia House Bill HB226

Introduced
1/10/22  
Refer
1/10/22  
Report Pass
1/26/22  
Engrossed
1/31/22  
Refer
2/2/22  
Report Pass
2/22/22  
Enrolled
2/28/22  
Chaptered
4/11/22  

Caption

Taxes; appeal of local assessments.

Impact

The enactment of HB 226 would potentially reshape the judiciary landscape regarding local tax assessments. By mandating that assessing officers provide necessary documentation related to property value assessments, the bill looks to empower taxpayers with better tools to challenge potentially unfair tax assessments. Consequently, this could lead to a greater burden on localities to ensure their assessments are consistent and just, reducing the likelihood of erroneous local tax levies.

Summary

House Bill 226 focuses on amending ยง58.1-3984 of the Code of Virginia, which addresses the process by which individuals can appeal local tax assessments. The bill provides clarity in the legal framework for residents who are dissatisfied with their tax assessments, specifying the timelines within which appeals must be filed and delineating the responsibilities of local assessing officers to inform taxpayers. This initiative aims to enhance transparency and fairness in local taxation for citizens, ensuring that assessments are accurate and equitable.

Sentiment

The general sentiment surrounding HB 226 appears to be positive, with many stakeholders viewing it as a much-needed reform in local tax procedures. Legislators and advocacy groups underscore the importance of safeguarding taxpayer rights and enhancing their ability to challenge assessments that they believe are erroneous. Additionally, supporters argue that improved transparency may lead to more accountable local governments, fostering a healthier relationship between residents and their local administrations.

Contention

While the majority sentiment is in favor of the bill, notable points of contention may arise from local government agencies concerned about the implications of increased administrative obligations. Some local officials have raised concerns about the potential for the bill to overwhelm local justice systems by increasing the number of tax assessment appeals. Critics argue that while the intent is commendable, the practical effects could lead to resource strains for local governments and possibly create delays in resolution for both taxpayers and localities.

Companion Bills

No companion bills found.

Previously Filed As

VA SB294

Local tax; penalties and interest.

VA HB1483

Meals tax; statute of limitations, penalties and interest.

VA HB1685

Business local; taxes, penalties.

VA HB338

Provides with respect to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals (EN +$60,000 SG EX See Note)

VA SB230

Creates the Tax Court to replace the Louisiana Board of Tax Appeals and expands its jurisdiction to local tax matters. (gov sig)

VA HB2362

Sale of real estate for delinquent taxes; procedure, enforcement of liens, orders of publication.

VA HB2110

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

VA SB0020

Property tax: appeals; process for appealing certain assessment-related disputes as to certain property; amend. Amends sec. 34 of 1893 PA 206 (MCL 211.34) & adds secs. 34f & 34g.

VA SB895

Interlocutory decrees or orders, certain; appeals.

VA HB1957

SOL assessments & related student assessment methods; assessment development, etc., reform.

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.