Virginia 2024 Regular Session

Virginia House Bill HB805

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
2/7/24  
Engrossed
2/12/24  
Refer
2/14/24  
Report Pass
2/21/24  
Engrossed
2/23/24  
Engrossed
2/27/24  
Enrolled
3/4/24  

Caption

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

Impact

The bill is poised to significantly impact the way educational capital projects are financed in Virginia. If enacted, it would provide local governments with a new tool for raising funds specifically for schools, addressing longstanding needs for modernization and increased capacity. The inability to initiate such taxes without a local vote, however, ties the implementation to the will of the electorate, ensuring that citizens have a voice in decisions affecting their schools and local taxation frameworks.

Summary

House Bill 805 aims to authorize additional local sales and use taxes within counties and cities in Virginia, specifically designated for funding capital projects related to the construction and renovation of schools. It allows local governing bodies in qualifying localities to levy an additional general retail sales tax not exceeding one percent, necessitating approval through a referendum. Under this framework, the revenue generated will be earmarked solely for school-related capital projects, potentially enhancing educational infrastructure across various jurisdictions.

Sentiment

Discussions surrounding HB 805 reflect a split in sentiment, with supporters advocating for enhanced funding for schools amid rising educational costs and infrastructure needs. They view the additional revenue as a crucial step toward improving educational outcomes. Opponents, however, raise concerns about tax overload for residents and question whether the local populations would be willing to adopt such measures through referendums. This uncertainty reflects broader apprehensions about local fiscal policy and its sustainability.

Contention

One of the notable points of contention relates to the requirement for a referendum. Advocates of HB 805 argue that it is essential for ensuring transparency and community engagement in funding decisions. Critics suggest that reliance on referendums might hinder timely educational improvements, particularly in regions with significant urgency for upgrading school facilities. The balance between local taxation autonomy and effective educational funding remains a central theme in the debates surrounding this bill.

Companion Bills

VA SB14

Similar To Sales and use tax, local; additional tax authorized in counties & cities to support schools.

VA HB458

Similar To Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA HB600

Similar To Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

Similar Bills

VA HB1099

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA SB472

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA HB531

Sales and use tax, additional local; revenues to support construction or renovation of schools.

VA SB1307

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

VA HB600

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB14

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

VA HB458

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1408

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.