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- Subject Index: Since 1995
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2015 SESSION
HB 1721 Real property tax; exemption for surviving spouses of members of armed forces killed in action.
Introduced by: David I. Ramadan | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Real property tax exemption; surviving spouses of members of armed forces killed in action. Exempts from taxation the dwelling of the principal residence of a surviving spouse of a member of the armed forces of the United States killed in action. If the value of the dwelling is in excess of the average assessed value of dwellings in the locality situated on property zoned as single family residential, then the portion of the value in excess of such average assessed value shall be subject to taxation. Pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, which was adopted by the voters in 2014, the General Assembly previously enacted legislation exempting from taxation the principal residence of such surviving spouse only if the assessed value of the residence was not in excess of the averaged assessed value. This bill exempts the portion of the residence below the average assessed value, regardless of the full assessed value of the dwelling.
FULL TEXT
- 01/12/15 House: Prefiled and ordered printed; offered 01/14/15 15101172D pdf | impact statements
- 02/17/15 Senate: Committee substitute printed 15105186D-S1 pdf
- 02/26/15 House: Bill text as passed House and Senate (HB1721ER) pdf | impact statement
- 03/23/15 Governor: Acts of Assembly Chapter text (CHAP0577) pdf
HISTORY
- 01/12/15 House: Prefiled and ordered printed; offered 01/14/15 15101172D
- 01/12/15 House: Referred to Committee on Finance
- 01/20/15 House: Assigned Finance sub: Subcommittee #1
- 01/28/15 House: Subcommittee recommends reporting (10-Y 0-N)
- 02/04/15 House: Reported from Finance (20-Y 0-N)
- 02/06/15 House: Read first time
- 02/09/15 House: Read second time and engrossed
- 02/10/15 House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
- 02/10/15 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/11/15 Senate: Constitutional reading dispensed
- 02/11/15 Senate: Referred to Committee on Finance
- 02/17/15 Senate: Reported from Finance with substitute (10-Y 3-N 1-A)
- 02/17/15 Senate: Committee substitute printed 15105186D-S1
- 02/18/15 Senate: Constitutional reading dispensed (38-Y 0-N)
- 02/19/15 Senate: Read third time
- 02/19/15 Senate: Reading of substitute waived
- 02/19/15 Senate: Committee substitute agreed to 15105186D-S1
- 02/19/15 Senate: Engrossed by Senate - committee substitute HB1721S1
- 02/19/15 Senate: Passed Senate with substitute (37-Y 0-N)
- 02/20/15 House: Placed on Calendar
- 02/23/15 House: Senate substitute agreed to by House 15105186D-S1 (96-Y 0-N)
- 02/23/15 House: VOTE: ADOPTION (96-Y 0-N)
- 02/26/15 House: Enrolled
- 02/26/15 House: Bill text as passed House and Senate (HB1721ER)
- 02/26/15 House: Signed by Speaker
- 02/26/15 Senate: Signed by President
- 02/27/15 House: Enrolled Bill communicated to Governor on 2/27/15
- 02/27/15 Governor: Governor's Action Deadline Midnight, Sunday, March 29, 2015
- 03/23/15 Governor: Approved by Governor-Chapter 577 (effective 7/1/15)
- 03/23/15 Governor: Acts of Assembly Chapter text (CHAP0577)