---
type: "Bill"
title: "Real estate taxes; clarifies when amount of taxes deferred pursuant to a local ordinance become due."
description: "Clarifies when the amount of real estate taxes deferred pursuant to a local ordinance become due."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2018"
identifier: "SB 228"
citation: "Virginia SB 228 (2018)"
classification: ["bill"]
subjects: ["Counties", "Cities and Towns", "Real Estate and Real Estate Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Janet D. Howell"]
version_count: 2
action_count: 15
vote_count: 5
first_action: "2018-01-03"
last_action: "2018-03-09"
source: "openstates"
source_identifier: "ocd-bill/56d237ca-45a4-44db-8323-4876e3dc9e17"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+SB228"
source_hash: "b8515e8d8468e9643ce2518815be35a00eca675f580d74e4e4088086c54a63aa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 228 (2018) — Real estate taxes; clarifies when amount of taxes deferred pursuant to a local ordinance become due.

Clarifies when the amount of real estate taxes deferred pursuant to a local ordinance become due.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Senate: Bill text as passed Senate and House (SB228ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+SB228ER)
2. **Senate: Prefiled and ordered printed; offered 01/10/18 18103507D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+SB228)

## Votes

- Reported from Finance — **15–0** (pass) · legislature
- Constitutional reading dispensed — **39–0** (pass) · legislature
- Reported from Finance — **22–0** (pass) · legislature
- Passed House BLOCK VOTE — **99–0** (pass) · legislature
- Read third time and passed Senate — **39–0** (pass) · legislature

## Sponsors

- Janet D. Howell — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-03** Prefiled and ordered printed; offered 01/10/18 18103507D `introduction`
- **2018-01-03** Referred to Committee on Finance `referral-committee`
- **2018-01-19** Read second time and engrossed `reading-2`
- **2018-01-29** Placed on Calendar
- **2018-01-29** Read first time `reading-1`
- **2018-01-29** Referred to Committee on Finance `referral-committee`
- **2018-02-21** Read second time `reading-2`
- **2018-02-22** Read third time `reading-3`
- **2018-02-22** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2018-02-26** Enrolled
- **2018-02-26** Signed by Speaker
- **2018-02-28** Signed by President
- **2018-03-02** Enrolled Bill Communicated to Governor on March 2, 2018
- **2018-03-02** Governor's Action Deadline Midnight, March 9, 2018
- **2018-03-09** Approved by Governor-Chapter 291 (effective 7/1/18) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/56d237ca-45a4-44db-8323-4876e3dc9e17`. Confidence: reported (aggregated from official Virginia legislature records).