SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2022 SESSION

22102631D
SENATE BILL NO. 77
Offered January 12, 2022
Prefiled January 5, 2022
A BILL to amend and reenact § 58.1-3252 of the Code of Virginia, relating to real property tax; assessment cycles.
----------
Patrons-- Norment and Cosgrove
----------
Referred to Committee on Finance and Appropriations
----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3252 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3252. In counties.

There shall be a general reassessment of real estate every four years or, if determined by majority vote of a county's board of supervisors, every three years. Any county that, however, has a total population of 50,000 or less may elect by majority vote of its board of supervisors to conduct its general reassessments at either five-year or six-year intervals. In addition, Augusta County and Bedford County may elect by majority vote of their respective board of supervisors to conduct their general reassessments at either five-year or six-year intervals.

Nothing in this section shall affect the power of any county to use the annual or biennial assessment method as authorized by law.