Recordation/grantor tax; penalty if understatement of consideration is false with intent to evade. (HB2135)

Introduced By

Del. Jackson Miller (R-Manassas)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Recordation taxes; basis. Changes the basis on which recordation taxes are calculated on the transfer of real estate to the stated consideration for the real estate. Under current law the basis is the consideration for the real estate or the value of the real estate, whichever is greater. Read the Bill »


Bill Has Passed


01/13/2009Prefiled and ordered printed; offered 01/14/09 096644640
01/13/2009Referred to Committee on Finance
01/16/2009Assigned Finance sub: 2
01/16/2009Impact statement from TAX (HB2135)
01/28/2009Subcommittee recommends reporting with amendment(s)
02/02/2009Reported from Finance with substitute (21-Y 1-N) (see vote tally)
02/02/2009Committee substitute printed 092626640-H1
02/03/2009Read first time
02/04/2009Read second time
02/04/2009Committee substitute agreed to 092626640-H1
02/04/2009Engrossed by House - committee substitute HB2135H1
02/05/2009Read third time and passed House (98-Y 1-N)
02/05/2009VOTE: --- PASSAGE (98-Y 1-N) (see vote tally)
02/06/2009Constitutional reading dispensed
02/06/2009Referred to Committee on Finance
02/09/2009Impact statement from TAX (HB2135H1)
02/10/2009Reported from Finance with substitute (16-Y 0-N) (see vote tally)
02/10/2009Committee substitute printed 096032212-S1
02/11/2009Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/12/2009Read third time
02/12/2009Reading of substitute waived
02/12/2009Committee substitute agreed to 096032212-S1
02/12/2009Engrossed by Senate - committee substitute HB2135S1
02/12/2009Passed Senate with substitute (40-Y 0-N) (see vote tally)
02/13/2009Placed on Calendar
02/16/2009Senate substitute agreed to by House 096032212-S1 (93-Y 6-N)
02/16/2009VOTE: --- ADOPTION (93-Y 6-N) (see vote tally)
02/17/2009Bill text as passed House and Senate (HB2135ER)
02/17/2009Signed by Speaker
02/18/2009Impact statement from TAX (HB2135ER)
02/18/2009Signed by President
02/25/2009G Approved by Governor-Chapter 95 (effective 7/1/09)
02/25/2009G Acts of Assembly Chapter text (CHAP0095)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 3 minutes.

Duplicate Bills

The following bills are identical to this one: HB76.