Virginia 2022 Regular Session

Virginia House Bill HB957

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
2/7/22  
Engrossed
2/10/22  
Refer
2/14/22  
Report Pass
3/2/22  
Engrossed
3/4/22  
Engrossed
3/8/22  
Enrolled
3/10/22  
Chaptered
4/5/22  

Caption

Real property; classification, property owned by certain surviving spouses for tax purposes.

Impact

Under this bill, local governing bodies will have the authority to levy property taxes on these designated classifications at a different rate than that of other real properties. However, the bill ensures that the tax rate on these properties will not drop to zero or exceed the existing rate on other properties. This classification aims to provide some financial relief for surviving spouses of those who have made the ultimate sacrifice for their country.

Summary

House Bill 957 seeks to amend the Code of Virginia to provide a special classification for real property owned by surviving spouses of members of the Armed Forces who died while on duty. The bill stipulates that real property occupied as a principal residence by such surviving spouses, who do not remarry, may be classified as a separate category for local tax purposes. This measure aims to support military families by addressing property tax concerns during challenging times following the loss of their spouses.

Sentiment

The sentiment around HB 957 appears to be positive, as it addresses a specific need for military families and recognizes the sacrifices made by service members. The support expressed during discussions indicates a collective acknowledgment of the challenges faced by surviving spouses, particularly in managing financial burdens related to property ownership and taxes. Such legislation is generally met with approval from both the public and legislators who understand the unique circumstances of military families.

Contention

While the overall sentiment towards the bill is supportive, there may be nuances regarding how local governments implement the tax rates related to this new classification. Concerns could arise over whether certain jurisdictions might impose higher tax rates than necessary or how consistently the regulations regarding assessment would be applied. Still, these potential issues seem minor compared to the broader agreement on the bill's intention to provide much-needed support to surviving military spouses.

Companion Bills

No companion bills found.

Previously Filed As

VA HB2404

Real property tax; certain driveways owned by disabled veterans and surviving spouses exempted.

VA HB1168

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 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 SB240

Property tax; exemption for surviving spouses of armed forces members who died in the line of duty.

VA HB1868

Real property tax exemption; surviving spouses of members of armed forces who died in line of duty.

VA SB895

Real property tax; surviving spouses of members of armed forces who died in line of duty.

VA HB2737

Real property tax; surviving spouses of members of armed forces who died in line of duty.

VA SB900

Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

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.