---
type: "Bill"
title: "Refunds of local taxes; authority of treasurer."
description: "Refunds of local taxes; authority of treasurer. Increases from $2,500 to $5,000 the maximum amount at which the governing body of a locality may authorize its treasurer to approve and issue a refund of taxes paid as a result of an erroneous tax assessment. This bill incorporates HB 773."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "HB 316"
citation: "Virginia HB 316 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Wendy W. Gooditis"]
version_count: 4
action_count: 29
vote_count: 6
first_action: "2019-12-31"
last_action: "2020-03-10"
source: "openstates"
source_identifier: "ocd-bill/b526e386-6c0f-478b-955a-83ad71592683"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+HB316"
source_hash: "15c3821151f6de0fdfebcad64b8c19414135bcd3f435e1d1be289f6f393dcd18"
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 HB 316 (2020) — Refunds of local taxes; authority of treasurer.

Refunds of local taxes; authority of treasurer. Increases from $2,500 to $5,000 the maximum amount at which the governing body of a locality may authorize its treasurer to approve and issue a refund of taxes paid as a result of an erroneous tax assessment. This bill incorporates HB 773.

## Version chain

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

1. **Acts of Assembly Chapter text (CHAP0240)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0240)
2. **Bill text as passed House and Senate (HB316ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB316ER)
3. **Engrossed by House - committee substitute HB316H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB316H1)
4. **Impact statement from TAX (HB316)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB316)

## Votes

- VOTE: Passage (98-Y 0-N) — **97–0** (pass) · lower
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- VOTE: Passage #2 (99-Y 0-N) — **98–0** (pass) · lower
- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower

## Sponsors

- Wendy W. Gooditis — primary (person)
- Dave A. LaRock — cosponsor (person)

## Timeline

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

- **2019-12-31** Prefiled and ordered printed; offered 01/08/20 20103353D `introduction`
- **2019-12-31** Referred to Committee on Finance `referral-committee`
- **2020-01-11** Impact statement from TAX (HB316)
- **2020-01-15** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2020-01-15** Committee substitute printed 20105801D-H1 `substitution`
- **2020-01-15** Incorporates HB773 (LaRock)
- **2020-01-17** Read first time `reading-1`
- **2020-01-20** Read second time `reading-2`
- **2020-01-20** Committee substitute agreed to 20105801D-H1
- **2020-01-20** Engrossed by House - committee substitute HB316H1
- **2020-01-21** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
- **2020-01-21** VOTE: Passage (98-Y 0-N)
- **2020-01-21** Reconsideration of passage agreed to by House
- **2020-01-21** Passed House (99-Y 0-N) `passage`
- **2020-01-21** VOTE: Passage #2 (99-Y 0-N)
- **2020-01-22** Constitutional reading dispensed
- **2020-01-22** Referred to Committee on Finance and Appropriations `referral-committee`
- **2020-02-11** Impact statement from TAX (HB316H1)
- **2020-02-18** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2020-02-19** Constitutional reading dispensed (39-Y 0-N)
- **2020-02-20** Read third time `reading-3`
- **2020-02-20** Passed Senate (40-Y 0-N) `passage`
- **2020-02-25** Enrolled
- **2020-02-25** Signed by Speaker
- **2020-02-26** Signed by President
- **2020-02-27** Impact statement from TAX (HB316ER)
- **2020-03-03** Enrolled Bill communicated to Governor on March 3, 2020
- **2020-03-03** Governor's Action Deadline 11:59 p.m., March 10, 2020
- **2020-03-10** Approved by Governor-Chapter 240 (effective 7/1/20) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b526e386-6c0f-478b-955a-83ad71592683`. Confidence: reported (aggregated from official Virginia legislature records).