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2022 SESSION

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Senate Committee on Finance and Appropriations

Chair: Janet D. Howell

Clerk: Michael Jackson,Thomas Jackson
Date of Meeting: February 22, 2022
Time and Place: 9 AM - Shared Committee Room B / Pocahontas Building
https://virginia-senate.granicus.com/ViewPublisher.php?view_id=3

H.B. 141

Patron: McQuinn

Virginia Black, Indigenous, and People of Color Historic Preservation Fund established. Establishes the Virginia Black, Indigenous, and People of Color Historic Preservation Fund for the purpose of awarding grants to eligible state-recognized and federally recognized Indian tribes, private nonprofit organizations, and localities for the eligible costs of acquiring land or permanent protective interest therein, and of undertaking preservation activities on such land, that is of cultural or historic significance to Black, indigenous, or people of color communities. The bill provides that land or interests acquired with grant funds shall grant the Board of Historic Resources or other holder a perpetual preservation interest in the property.

A BILL to amend and reenact § 10.1-2204 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 10.1-2202.5, relating to Virginia Black, Indigenous, and People of Color Historic Preservation Fund established.

22103149D

H.B. 180

Patron: Bloxom

Land use valuation for real estate devoted to forest use; creation of Forest Sustainability Fund. Creates the Forest Sustainability Fund, to be administered by the State Forester. Localities that have adopted a use value assessment and taxation program for real estate devoted to forest use are eligible to apply for an allocation from the Fund. Awards are proportionally based upon the amount of revenue forgone in the previous fiscal year by localities due to the use value program.

A BILL to amend the Code of Virginia by adding a section numbered 58.1-3242.1, relating to land use valuation for real estate devoted to forest use; creation of Forest Sustainability Fund.

22102950D

H.B. 186

Patron: Campbell, J.L.

Nitrile Glove Manufacturing Training Grant Program; established. Establishes a grant program of up to $4,601,000 for the Virginia Economic Development Partnership, through the Virginia Talent Accelerator Program, to support the recruitment and training needs of nitrile glove manufacturing companies located in the Mount Rogers Planning District.

A BILL to amend the Code of Virginia by adding in Title 59.1 a chapter numbered 22.19, consisting of a section numbered 59.1-284.40, relating to Nitrile Glove Manufacturing Training Program; established.

22105220D

H.B. 226

Patron: Coyner

Appeal of local tax assessments. Clarifies the procedure by which a taxpayer aggrieved by any local tax assessment may seek relief by providing that (i) any person so aggrieved may appeal to the circuit court and that such appeal shall be filed by petition in the clerk's office of such court; (ii) the necessary parties in such a proceeding shall be the taxpayer and the locality; (iii) the taxpayer may show that the property was assessed at more or less than its fair market value; and (iv) the county or city attorney or, if none, the attorney for the Commonwealth shall defend the locality in any such proceeding.

A BILL to amend and reenact § 58.1-3984 of the Code of Virginia, relating to appeal of local tax assessments.

22100536D

H.B. 338

Patron: Simon

Retirement and taxation; obsolete and not set out sections. Sets out a section in Title 51.1 (Pensions, Benefits, and Retirement) that is currently carried by reference only. The bill also repeals three obsolete sections in Title 58.1 (Taxation). The bill contains technical amendments. This bill is a recommendation of the Virginia Code Commission.

A BILL to amend and reenact § 51.1-124.1 of the Code of Virginia and to repeal §§ 58.1-815.3, 58.1-3229, and 58.1-3506.8 of the Code of Virginia, relating to retirement and taxation; not set out and obsolete sections.

22101112D

H.B. 368

Patron: Williams Graves

Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governing body of a locality may authorize its treasurer to approve and issue for a refund of taxes paid as a result of an erroneous tax assessment.

A BILL to amend and reenact § 58.1-3981 of the Code of Virginia, relating to refunds of local taxes; authority of treasurer.

22102322D

H.B. 654

Patron: Wampler

Certain GO Virginia Grants; sunset. Repeals the July 1, 2022, sunset of the provision that allows a locality to use grant funds awarded by the Tobacco Region Revitalization Commission as matching funds for GO Virginia grants.

A BILL to repeal the second enactment of Chapter 525 of the Acts of Assembly of 2020, as amended by Chapter 146 of the Acts of Assembly of 2021, Special Session I, relating to certain GO Virginia Grants; sunset.

22101157D

H.B. 671

Patron: Hope

Permanent protective orders; Hope Card Program created. Requires the Office of the Executive Secretary of the Supreme Court of Virginia to develop and all district courts and circuit courts to implement the Hope Card Program (the Program) for the issuance of a Hope Card to any person who has been issued a permanent protective order by any district court or circuit court. The bill provides that a Hope Card issued pursuant to the Program shall be a durable, plastic, wallet-sized card containing, to the extent possible, essential information about the protective order, such as the identifying information and characteristics of the person subject to the protective order, the issuance and expiration date of the protective order, the terms of the protective order, and the names of any other persons protected by the protective order.

A BILL to amend the Code of Virginia by adding a section numbered 19.2-152.10:1, relating to permanent protective orders; Hope Card Program created.

22100428D

H.B. 693

Patron: Keam

Vehicle registration; personal property tax relief. Requires the application for vehicle registration to include any additional information necessary to determine if a vehicle is a qualifying vehicle for the purpose of personal property tax relief. The bill requires vehicles held in a trust to be evaluated in the same manner as vehicles owned by a natural person.

A BILL to amend and reenact § 46.2-623 of the Code of Virginia, relating to vehicle registration; personal property tax relief.

22102760D

H.B. 791

Patron: McNamara

Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate.

A BILL to amend and reenact § 58.1-3500 of the Code of Virginia and to amend the Code of Virginia by adding in Article 7 of Chapter 32 of Title 58.1 a section numbered 58.1-3295.3, relating to property tax; data centers.

22104312D

H.B. 911

Patron: Orrock

Local credits for approved local volunteer activities. Enables localities, by ordinance, to provide a credit against taxes and fees imposed by the locality to an individual who provides approved volunteer services in the locality. As defined in the bill, "approved volunteer services" includes (i) volunteer first responders or (ii) individuals who perform volunteer services to a nonprofit organization or to the locality, if such services are approved by the locality. The bill specifies that the credit shall not be applied against any property taxes or payments in lieu of property taxes. The bill gives localities discretion to determine which taxes or fees are permissible uses of the credit and which services qualify for the credit.

A BILL to amend the Code of Virginia by adding in Chapter 30 of Title 58.1 a section numbered 58.1-3019, relating to local credits for approved local volunteer activities.

22100927D

H.B. 951

Patron: Hodges

General reassessment of real estate; intervals for certain counties. Allows any county with a total population of 50,000 or less to elect by majority vote of its board of supervisors to conduct its general reassessments of real estate at three-year intervals. Under current law, such counties may only elect by majority vote of their board of supervisors to conduct such reassessments at either five-year or six-year intervals.

A BILL to amend and reenact § 58.1-3252 of the Code of Virginia, relating to general reassessment of real estate; intervals for certain counties.

22101716D

H.B. 1010

Patron: Durant

Real property taxes; notice of proposed increase. Adjusts the notice requirements for public hearings held to increase property taxes in localities that conduct their reassessment of real estate more than once every four years. Such localities shall provide notice of any such hearing on a different day and in a different notice from any notice published for the annual budget hearing. Under current law, such hearings are required when a locality seeks to raise their property tax rate above a rate that would collect more than 101 percent of the amount of taxes collected for the previous year.

A BILL to amend and reenact § 58.1-3321 of the Code of Virginia, relating to real property taxes; notice of proposed increase.

22106435D

H.B. 1076

Patron: McNamara

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy.

A BILL to amend and reenact §§ 58.1-3830 and 58.1-3832.1 of the Code of Virginia, relating to local cigarette tax; unsold inventory.

22101730D

H.B. 1087

Patron: Leftwich

Local taxation for solar photovoltaic projects five megawatts or less. Provides that generating equipment of solar photovoltaic projects five megawatts or less shall be taxable by a locality, at a rate determined by such locality, but shall not exceed the real estate rate applicable in that locality, and that the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. The bill also provides that (i) solar photovoltaic projects five megawatts or less shall not be exempt from the assessment of a revenue share by ordinance of that locality and (ii) nothing in the bill shall be construed to authorize local taxation of generating or storage equipment of solar photovoltaic projects that serve the electricity needs of that property upon which such solar facilities are located. If a locality assesses a revenue share on such projects, the amount of the exemption shall be 100 percent of the assessed value. The bill does not apply to projects five megawatts or less that were approved by a locality prior to July 1, 2022.

A BILL to amend the Code of Virginia by adding a section numbered 58.1-2606.1, relating to local taxation of machinery and tools used directly in producing or generating renewable energy for certain solar projects; revenue share assessment.

22105585D

H.B. 1231

Patron: Robinson

Tangible personal property taxes; valuation of property. Provides that in any locality in which the Commissioner of Revenue or other assessing official adjusts the valuation of automobiles to account for the amount of mileage on a vehicle, such adjustment shall also be provided for motorcycles.

A BILL to amend and reenact § 58.1-3503 of the Code of Virginia, relating to tangible personal property taxes; valuation of property.

22104230D