Real property; classification, property owned by certain surviving spouses for tax purposes. (HB957)

Introduced By

Del. Kathy Tran (D-Springfield) with support from co-patrons Del. Paul Krizek (D-Alexandria), Del. Kathleen Murphy (D-McLean), Del. Ken Plum (D-Reston), and Sen. Bill DeSteph (R-Virginia Beach)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Classification of real property owned by certain surviving spouses for tax purposes. Provides that beginning with taxable year 2022, any locality may declare real property owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination from the U.S. Department of Defense, where such death was not the result of criminal conduct, and where the spouse occupies the real property as his principal place of residence and does not remarry, a separate class of property for local taxation of real property that may be taxed at a different rate than that imposed on the general class of real property, provided that the rate of tax is greater than zero and does not exceed the rate of tax on the general class of real property. Read the Bill »

Outcome

Bill Has Passed

History

DateAction
01/12/2022Committee
01/12/2022Prefiled and ordered printed; offered 01/12/22 22100675D
01/12/2022Referred to Committee on Finance
01/20/2022Impact statement from TAX (HB957)
01/28/2022Assigned Finance sub: Subcommittee #2
01/31/2022Assigned Finance sub: Subcommittee #3
02/04/2022House subcommittee amendments and substitutes offered
02/04/2022Subcommittee recommends reporting with substitute (8-Y 0-N)
02/07/2022House committee, floor amendments and substitutes offered
02/07/2022Reported from Finance with substitute (22-Y 0-N) (see vote tally)
02/07/2022Committee substitute printed 22105620D-H1
02/09/2022Read first time
02/10/2022Read second time
02/10/2022Committee substitute agreed to 22105620D-H1
02/10/2022Engrossed by House - committee substitute HB957H1
02/11/2022Read third time and passed House BLOCK VOTE (99-Y 0-N)
02/11/2022VOTE: Passage (99-Y 0-N) (see vote tally)
02/14/2022Constitutional reading dispensed
02/14/2022Referred to Committee on Finance and Appropriations
02/16/2022Impact statement from TAX (HB957H1)
03/02/2022Senate committee, floor amendments and substitutes offered
03/02/2022Reported from Finance and Appropriations with amendment (15-Y 0-N) (see vote tally)
03/03/2022Constitutional reading dispensed (39-Y 0-N) (see vote tally)
03/04/2022Read third time
03/04/2022Reading of amendment waived
03/04/2022Amendment by Senator agreed to
03/04/2022Engrossed by Senate as amended
03/04/2022Passed Senate with amendment (39-Y 0-N) (see vote tally)
03/08/2022Senate amendment agreed to by House (97-Y 0-N)
03/08/2022VOTE: Adoption (97-Y 0-N) (see vote tally)
03/10/2022Enrolled
03/10/2022Bill text as passed House and Senate (HB957ER)
03/10/2022Signed by Speaker
03/11/2022Impact statement from TAX (HB957ER)
03/11/2022Signed by President
03/22/2022Enrolled Bill communicated to Governor on March 22, 2022
03/22/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/05/2022G Approved by Governor-Chapter 77 (effective 7/1/22)
04/05/2022G Acts of Assembly Chapter text (CHAP0077)

Post a Public Comment About this Bill



if you have one


(Limited HTML is OK: <a>, <em>, <strong>, <s>)