Virginia 2023 Regular Session

Virginia House Bill HB2361

Introduced
1/13/23  

Caption

Real property; tax exemption for certain disabled veterans and surviving spouses.

Impact

The implications of HB2361 are significant as it seeks to relieve financial burdens placed on disabled veterans and their surviving spouses, thus recognizing their service while providing necessary support. This amendment to the existing code, specifically to sections governing exemptions for veterans, will enable eligible beneficiaries to be exempted from taxes on real property, potentially affecting local government revenues derived from property taxes. Local governments will need to adjust their budgets accordingly, as reduced tax income may require reallocating resources or altering tax policies.

Summary

House Bill 2361 aims to provide a property tax exemption for disabled veterans and the surviving spouses of deceased military personnel. The bill amends existing Virginia laws regarding exemptions for real estate taxes, focusing on those individuals who have received a 100% service-connected disability rating from the Veterans Affairs Department. If passed, the bill will enable disabled veterans to be exempt from local property taxes on their principal residences, provided that certain conditions are met, such as the occupation of the property as their primary home.

Contention

As with any legislation that alters tax structures and exemptions, HB2361 may face opposition primarily centered around financial implications for localities. Critics of the bill might argue that while it benefits a specific group, it can lead to increased tax pressure on other localities or taxpayers. There may also be concerns about how effectively local governments can implement the new regulations and whether it addresses the varying needs and definitions of disability among veterans and their families.

Companion Bills

No companion bills found.

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