Virginia House Bill HB2582

Virginia 2025 Regular Session

• Introduced: 1/13/25
• Refer: 1/13/25

Caption

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

Impact

If passed, HB2582 would directly impact the Code of Virginia by refining the eligibility criteria for real property tax relief for disabled individuals. This change could potentially increase the number of individuals who qualify for the tax exemption, thereby alleviating financial burdens for those who are permanently and totally disabled. Municipalities would be required to adjust their tax assessments and policies regarding real property tax to align with this new definition, which could have implications for local government revenue sources.

Summary

House Bill 2582 proposes amendments to the definition of 'permanently and totally disabled' within the context of real property tax exemptions in Virginia. The bill seeks to clarify that this definition should encompass individuals who cannot engage in any substantial gainful activity due to medically determinable physical or mental impairments that are expected to last throughout their life. Importantly, the bill expands the criteria to include individuals who are legally blind and those with uncorrectable vision loss affecting daily activities.

Contention

The bill could stimulate discussions around the adequacy of current support for disabled individuals in Virginia. Advocates for the disabled might support this legislation, viewing it as a meaningful step toward enhanced recognition and support within state tax law. However, there may be concerns regarding the fiscal implications for local governments, particularly if an increase in eligible individuals significantly impacts property tax revenues. There could be arguments presented by local authorities about the balance between providing necessary support to disabled citizens and maintaining adequate funding for local services.