Virginia 2024 Regular Session

Virginia House Bill HB1156

Introduced
1/10/24  

Caption

Real property tax; amends definition of permanently and totally disabled.

Impact

The amendments proposed in HB 1156 have significant implications for the tax obligations of individuals classified under this new definition. By broadening the term 'permanently and totally disabled' to include individuals with specific vision impairments, the bill aims to ensure that more disabled individuals qualify for property tax exemptions. This change could potentially alleviate financial burdens for a segment of the population that may face barriers due to their disabilities.

Summary

House Bill 1156 seeks to amend the definition of 'permanently and totally disabled' within the context of real property taxation in Virginia. The bill proposes that this definition should encompass individuals unable to engage in substantial gainful activity due to a medical impairment, which is expected to last for life or result in death. Additionally, it explicitly includes those who are legally blind or have uncorrectable vision loss that impacts their daily activities.

Contention

While supporters of HB 1156 argue that it expands necessary protections and aids for individuals with disabilities, there may be challenges in terms of implementing these changes effectively. Discussions around the bill could also involve considerations of how these amendments might affect state revenue from property taxes. Stakeholders might voice concerns regarding the fairness and sustainability of extending tax exemptions, especially in areas with already limited funding for essential services.

Notable_points

The inclusion of visual impairments alongside physical impairments represents a shift towards a more inclusive approach in defining disability for taxation purposes. This reflects a growing recognition of the diverse challenges faced by individuals with disabilities and the need to adapt laws to provide equitable treatment. Therefore, HB 1156 is vital not only for the individuals directly affected but also for shaping the broader discourse on disability and tax policy in Virginia.

Companion Bills

No companion bills found.

Previously Filed As

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 HB2414

Real property; tax exemption for disabled veterans or surviving spouse.

VA HB2261

Income tax, state; deduction for elderly and disabled individuals.

VA SB360

Disabled veterans and surviving spouses; state subsidy of property tax exemptions.

VA HB1190

Motor vehicle sales and use tax; definition of sale price.

VA SB1032

Disabled veterans & surviving spouses of certain military; state subsidy of property tax exemptions.

VA SB1142

Sports betting; adjusted gross revenue, definitions.

VA SB1527

Charitable gaming; amends definitions of organization and social organization.

Similar Bills

No similar bills found.