Virginia 2024 Regular Session

Virginia House Bill HB639

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
1/31/24  
Engrossed
2/5/24  
Refer
2/7/24  
Report Pass
2/15/24  
Enrolled
2/26/24  
Chaptered
3/26/24  

Caption

Real property tax; notice of rate and assessment changes.

Impact

The provisions of HB 639 aim to significantly affect local tax administration by ensuring property owners are well-informed about their property tax assessments. By mandating direct notice, the bill promotes a procedural fairness that may lead to greater public trust in property tax assessments and local government actions. The bill also anticipates fostering a more open dialogue between property owners and local assessment officers, which can result in more accurate valuations and smoother handling of disputes regarding property taxes.

Summary

House Bill 639 introduces amendments to the Code of Virginia, specifically concerning the requirement of providing notice to property owners regarding changes in real estate assessments. Under this bill, local governments must notify property owners in writing about any reassessment or changes to their property's assessed value at least 15 days before any hearing related to those changes. This enhances transparency in the reassessment process, allowing property owners sufficient time to object or seek clarification on changes that could impact their property taxes significantly.

Sentiment

The sentiment around HB 639 appears largely positive among stakeholders who prioritize government transparency and accountability. Advocates argue that the requirement for timely notice is a step towards protecting the rights of property owners and ensuring they are treated fairly in assessment processes. However, there are concerns from some local governments regarding the financial implications and administrative burdens of implementing the bill's provisions, particularly for smaller municipalities with limited resources.

Contention

Key points of contention related to HB 639 include the potential administrative challenges local governments might face in adhering to the new notification requirements. Critics of the bill express concern that the additional responsibilities could strain budgets and resources, thus affecting their ability to properly assess and collect taxes. There is also debate surrounding the effectiveness of the proposed notice in truly informing property owners, as some argue that many may still remain unaware or uninformed about the reassessment hearings despite the notifications.

Companion Bills

VA SB677

Similar To Real property tax; notice of rate and assessment changes.

Previously Filed As

VA HB1942

Real property tax; notice of rate and assessment changes.

VA HB1749

Real property taxes; rate of increase procedure.

VA HB2161

Local government; standardization of public notice requirements for certain intended actions.

VA SB1151

Local government; standardization of public notice requirement for certain intended actions, report.

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 HB1896

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

VA SB1182

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

VA HB1402

Personal property taxes; valuation.

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.