Virginia 2022 Regular Session

Virginia House Bill HB368

Introduced
1/11/22  
Refer
1/11/22  
Report Pass
1/19/22  
Engrossed
1/24/22  
Refer
1/26/22  
Report Pass
2/22/22  
Enrolled
2/28/22  
Chaptered
4/8/22  

Caption

Refunds of local taxes; authority of treasurer.

Impact

The introduction of HB368 is expected to clarify and enhance the authority of local revenue commissioners, thus improving the efficiency of tax assessments and corrections within Virginia. By allowing treasury officials to issue refunds directly for amounts up to $10,000 without prior council approval, the bill is anticipated to expedite the refund process, alleviating taxpayer concerns regarding lengthy waits for corrections and refunds. This change may ultimately lead to increased fairness in the taxation system, enhancing public trust in local revenue offices.

Summary

House Bill 368 addresses the refund of local taxes consequent to erroneous assessments made by local revenue commissioners in Virginia. The bill permits these officials to correct assessments if they determine that an applicant has been incorrectly charged, and if payments have already been made, it establishes a mechanism for refunding excess amounts to taxpayers, including interest under certain conditions. The bill aims to streamline the process of correcting tax errors and ensure that taxpayers do not bear the burden of over-assessment.

Sentiment

The sentiment surrounding HB368 has been generally positive, with stakeholders recognizing the need for improved processes in tax assessment and corrections. Legislative discussions have focused on enhancing taxpayer rights while also empowering local officials to address errors efficiently. While the bill received unanimous support in the Senate, as evidenced by its 40-0 vote, there remains a careful watch on its implementation, ensuring that it does not inadvertently complicate the refund process or lead to misinterpretations of authority among local treasurers.

Contention

Although the bill has broad support, some discussions highlighted concerns regarding the potential for administrative issues once increased authority is granted to intendent officials, particularly around the new threshold for direct refunds. Critics pointed out the need for clear guidelines and training for local revenue staff to prevent misuse of authority or errors in processing corrections, thereby safeguarding public funds. Additionally, ensuring that this efficiency does not come at the cost of comprehensive audits to maintain public fiscal accountability remains a focal point of critique.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1685

Business local; taxes, penalties.

VA HB226

Taxes; appeal of local assessments.

VA SB294

Local tax; penalties and interest.

VA HB1483

Meals tax; statute of limitations, penalties and interest.

VA SB874

Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.

VA SB146

Sales tax, local; Prince Edward County added to list of localities that are authorized to impose.

VA SB74

Regards Treasurer of State and electronic payment of taxes

VA HB192

Regards Treasurer of State; electronic payment of taxes

VA HB805

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

VA SB14

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

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