Virginia 2022 Regular Session

Virginia House Bill HB951

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
2/11/22  
Engrossed
2/14/22  
Refer
2/16/22  
Report Pass
2/22/22  
Engrossed
2/24/22  
Engrossed
2/28/22  
Enrolled
3/2/22  
Chaptered
4/11/22  

Caption

Real property tax; assessment cycles by counties.

Impact

The implementation of HB951 would significantly affect local taxation policies, particularly how real estate is assessed in various counties. For smaller counties, the ability to select longer reassessment intervals can ease administrative burdens and potentially reduce costs related to conducting frequent property evaluations. By allowing counties more discretion in determining their assessment cadence, the bill aims to enhance local control while ensuring that taxation remains fair and consistent across evaluations.

Summary

House Bill 951 focuses on the assessment cycles for real property taxes by counties in Virginia. The bill amends Section 58.1-3252 of the Code of Virginia to establish standardized reassessment intervals for counties based on their population size. Counties with populations of 50,000 or less may decide to conduct general reassessments every five or six years, whereas larger counties will continue to reassess every four years unless modified by a majority vote. This change aims to provide greater flexibility and align assessment practices with the needs of different counties around Virginia.

Sentiment

Overall, sentiment toward HB951 appears to be supportive, particularly among local government entities who favor the flexibility and potential cost savings that the bill offers. However, there may be concerns regarding the implications of less frequent assessments, particularly in how they could impact property tax revenue. The discussion surrounding the bill indicates a recognition of the need for equilibrium between adequate local funding through taxes and the administrative efficiency for counties.

Contention

Notable points of contention around HB951 may arise from how different counties utilize the provisions of the bill. Critics might argue that allowing less frequent assessments could lead to inequitable tax valuations, disproportionately affecting property owners who may see lesser tax adjustments based on changing property values. Furthermore, there may be concerns from state officials about the long-term implications for revenue stability and fairness in taxation under varying assessment practices.

Companion Bills

VA SB77

Same As Real property tax; assessment cycles by counties.

Previously Filed As

VA SB77

Real property tax; assessment cycles by counties.

VA HB1942

Real property tax; notice of rate and assessment changes.

VA SB677

Real property tax; notice of rate and assessment changes.

VA HB639

Real property tax; notice of rate and assessment changes.

VA HB1658

Residential property assessment.

VA HB1386

Property tax assessments.

VA HB1441

Property tax assessments.

VA HB2435

Relating to public improvement projects financed by or through assessments levied on property by municipalities and counties.

VA SB1431

Property taxation: reassessment: disaster relief.

VA AB2021

Property tax sales: access to tax-defaulted property information.

Similar Bills

No similar bills found.