Real property tax; land use valuation. (HB871)
Introduced By
Del. Bobby Orrock (R-Thornburg) with support from co-patron Del. Elizabeth Guzman (D-Dale City)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Real property tax; land use valuation. Provides that (i) land devoted to agricultural use includes land devoted to the sale of products made from plants and animals located on the property, (ii) land devoted to horticultural use includes land devoted to plants and the sale of products made from horticultural items, (iii) the agreement pursuant to soil and water conservation programs that qualifies land as devoted to agricultural or horticultural uses may be made with the Commonwealth, (iv) land designated for use value assessment shall not lose such designation solely because of its location in a newly created zoning district that was not requested by the property owner, and (v) if the state uniform standards for eligibility for real estate devoted to agricultural use or horticultural use require a minimum length of time of a specified use, then the use of other similar property by a lessee of the owner shall be included in calculating such time, and the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner's intent regarding use of the real estate containing elements set out in the uniform standards. Read the Bill »
Outcome
History
Date | Action |
---|---|
01/09/2018 | Committee |
01/09/2018 | Prefiled and ordered printed; offered 01/10/18 18101494D |
01/09/2018 | Referred to Committee on Finance |
01/23/2018 | Assigned Finance sub: Subcommittee #1 |
01/23/2018 | Impact statement from TAX (HB871) |
01/24/2018 | Subcommittee recommends reporting with amendment (10-Y 0-N) |
01/29/2018 | Reported from Finance with amendment (22-Y 0-N) (see vote tally) |
01/31/2018 | Read first time |
02/01/2018 | Read second time |
02/01/2018 | Committee amendment agreed to |
02/01/2018 | Engrossed by House as amended HB871E |
02/01/2018 | Printed as engrossed 18101494D-E |
02/02/2018 | Read third time and passed House BLOCK VOTE (98-Y 0-N) |
02/02/2018 | VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (see vote tally) |
02/05/2018 | Constitutional reading dispensed |
02/05/2018 | Referred to Committee on Finance |
02/13/2018 | Impact statement from TAX (HB871E) |
02/14/2018 | Rereferred from Fin. (15-Y 0-N) (see vote tally) |
02/14/2018 | Rereferred to Rules |
02/23/2018 | Rereferred from Rules (12-Y 1-N) (see vote tally) |
02/23/2018 | Rereferred to Finance |
02/27/2018 | Reported from Finance (15-Y 0-N) (see vote tally) |
02/28/2018 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
03/01/2018 | Read third time |
03/01/2018 | Passed Senate (40-Y 0-N) (see vote tally) |
03/05/2018 | Enrolled |
03/05/2018 | Bill text as passed House and Senate (HB871ER) |
03/05/2018 | Impact statement from TAX (HB871ER) |
03/05/2018 | Signed by Speaker |
03/08/2018 | Signed by President |
03/14/2018 | Enrolled Bill communicated to Governor on March 14, 2018 |
03/14/2018 | G Governor's Action Deadline Midnight, April 9, 2018 |
03/29/2018 | G Approved by Governor-Chapter 504 (effective 7/1/18) |
03/29/2018 | G Acts of Assembly Chapter text (CHAP0504) |
Comments
While this bill includes a very important fix that would allow land under conservation with a Soil and Water Conservation District to qualify for land use, it also contains some poison pills:
* It would allow large-scale agri-businesses (such as farm wineries, breweries and distilleries) to qualify for use-value assessments, even if their “products” outweighed their actual “plants and animals”
* It would remove the ability for localities to deny land use based upon zoning.
* It would also reduce the time a property has to be in a given use before qualifying (Sometime it should be shorter, but only at the localities discretion)
* It would shorten the allowed revalidation schedule. Currently some counties revalidates once every year, but this would change it to "two to six" years.