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.
2023 SESSION
HB 2112 Real property taxation; land and improvement classifications.
Introduced by: Sally L. Hudson | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Real property taxation; land and improvement classifications. Allows the City of Charlottesville to levy a tax on improvements to real property at a different rate than the tax imposed upon the land on which the improvement is located, provided that the tax rate is not zero and does not exceed the tax rate imposed on the land. Currently, only the Cities of Fairfax, Poquoson, Richmond, and Roanoke are allowed to tax an improvement to real property independently from the land on which it is situated.
FULL TEXT
HISTORY
- 01/10/23 House: Prefiled and ordered printed; offered 01/11/23 23100716D
- 01/10/23 House: Referred to Committee on Finance
- 01/19/23 House: Assigned Finance sub: Subcommittee #2
- 01/24/23 House: Subcommittee failed to recommend reporting (2-Y 4-N)
- 02/07/23 House: Left in Finance