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2016 SESSION
HB 421 Real property tax; exemptions for military members and their surviving spouses.
Introduced by: Gordon C. Helsel, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Real property tax exemptions; military members and their surviving spouses. Extends the property tax exemptions for the principal residences of certain disabled veterans and surviving spouses of members of the armed forces killed in action to include real property improvements made to the land surrounding such residences so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects and (ii) for other than a business purpose.
Article X, Section 6-A of the Constitution of Virginia exempts from local real property taxes the principal residences of (i) veterans with a 100 percent service-connected, permanent, and total disability and (ii) surviving spouses of members of the armed forces killed in action. Under the Code of Virginia, in general, up to one acre upon which the principal residence is situated is also exempt from local property taxes. The bill extends the exemption to other improvements made to such one acre so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects and (ii) for other than a business purpose.
The provisions of the bill are effective for tax years beginning on or after January 1, 2017.
FULL TEXT
- 01/07/16 House: Prefiled and ordered printed; offered 01/13/16 16101333D pdf | impact statement
- 02/08/16 House: Committee substitute printed 16104779D-H1 pdf | impact statement
- 03/01/16 House: Bill text as passed House and Senate (HB421ER) pdf | impact statement
- 03/25/16 Governor: Acts of Assembly Chapter text (CHAP0485) pdf
HISTORY
- 01/07/16 House: Prefiled and ordered printed; offered 01/13/16 16101333D
- 01/07/16 House: Referred to Committee on Finance
- 02/02/16 House: Assigned Finance sub: Subcommittee #2
- 02/03/16 House: Subcommittee recommends reporting with amendment(s) (9-Y 0-N)
- 02/08/16 House: Reported from Finance with substitute (22-Y 0-N)
- 02/08/16 House: Committee substitute printed 16104779D-H1
- 02/09/16 House: Read first time
- 02/10/16 House: Read second time
- 02/10/16 House: Committee substitute agreed to 16104779D-H1
- 02/10/16 House: Engrossed by House - committee substitute HB421H1
- 02/11/16 House: Read third time and passed House BLOCK VOTE (97-Y 0-N)
- 02/11/16 House: VOTE: BLOCK VOTE PASSAGE (97-Y 0-N)
- 02/12/16 Senate: Constitutional reading dispensed
- 02/12/16 Senate: Referred to Committee on Finance
- 02/24/16 Senate: Reported from Finance (14-Y 0-N)
- 02/25/16 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/26/16 Senate: Read third time
- 02/26/16 Senate: Passed Senate (39-Y 0-N)
- 03/01/16 House: Enrolled
- 03/01/16 House: Bill text as passed House and Senate (HB421ER)
- 03/01/16 House: Signed by Speaker
- 03/04/16 Senate: Signed by President
- 03/07/16 House: Enrolled Bill communicated to Governor on 3/7/2016
- 03/07/16 Governor: Governor's Action Deadline Midnight, Sunday, April 10, 2016
- 03/25/16 Governor: Approved by Governor-Chapter 485 (effective 1/1/17)
- 03/25/16 Governor: Acts of Assembly Chapter text (CHAP0485)