Virginia 2023 Regular Session

Virginia House Bill HJR498

Introduced
1/10/23  

Caption

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

Impact

If enacted, HJR498 would have a significant impact on property tax laws in Virginia, particularly for individuals and families facing financial challenges. The bill allows local governing bodies to implement exemptions based on income or financial worth, which could lead to substantial tax relief for low-income homeowners. The intention behind this amendment is to alleviate some of the economic burdens on vulnerable populations, making homeownership more feasible and sustainable for them, thus contributing positively to community well-being and stability.

Summary

HJR498 proposes an amendment to the Virginia Constitution, specifically targeting property tax exemptions for homeowners who are low income or otherwise financially disadvantaged. The bill aims to amend Section 6 of Article X, which governs taxation and specifies the conditions under which various properties may be exempt from state and local taxes. The proposed changes would allow local governments to provide exemptions for properties owned and occupied as the sole residence of those in need, enhancing their financial stability and the affordability of housing in the state.

Contention

Notably, discussions around HJR498 have raised concerns regarding potential fiscal implications for local governments. Critics have argued that granting broad property tax exemptions could reduce essential funding for local services such as education, emergency responses, and infrastructure. There is a fear that while the intent of the bill is to assist low-income residents, the unintended consequences could detract from the overall financial health of localities, leading to debates about balancing support for the disadvantaged with the need for robust public services.

Companion Bills

No companion bills found.

Previously Filed As

VA HJR58

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

VA SJR247

Constitutional amendment; tax exemption of property owned & occupied by persons of low income, etc.

VA HJR485

Constitutional amendment; local property tax exemption for property owned by low-income households.

VA HJR531

Constitutional amendment; exemption for certain personal property tax.

VA HJR462

Constitutional amendment; exemption for motor vehicles owned for personal, noncommercial use.

VA HJR457

Constitutional amendment; tax exemption for motor vehicles owned for personal, noncommercial use.

VA HJR517

Constitutional amendment; real property tax exemption for new construction of housing.

VA HJR58

Constitutional amendment; taxation and finance, longtime owner-occupant tax relief program.

VA HB2217

Exempting law-enforcement officers from payment of income and personal property taxes

VA HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

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.