SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2018 SESSION
HB 1204 Real property tax; special and separate assessment of open space in certain counties.
Introduced by: Timothy D. Hugo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Real property tax; open space; special and separate assessment in certain counties. Requires the assessing official in any county that experienced at least a 14 percent increase in population from 2010 to 2016 to specially and separately assess real property that is devoted to open space use and that contains at least 20 acres on the basis of the actual physical use of the property, if requested to do so by the owner. The measure is effective for taxable years beginning on or after January 1, 2018.
SUMMARY AS INTRODUCED:
Real property tax; open space; special and separate assessment in certain counties. Requires the assessing official in any county that experienced at least a 14 percent increase in population from 2010 to 2016 to specially and separately assess real property that is devoted to open space use and that contains at least five acres on the basis of the actual physical use of the property, if requested to do so by the owner. The measure is effective for taxable years beginning on or after January 1, 2018.