---
type: "Bill"
title: "Taxes; appeal of local assessments."
description: "Appeal of local tax assessments. Clarifiesthe procedure by which a taxpayer aggrieved by any local tax assessmentmay seek relief by providing that (i) the necessary parties in sucha proceeding shall be the taxpayer and the locality; (ii) the taxpayermay show that the property was assessed at more or less than its fairmarket value; and (iii) the county or city attorney or, if none, theattorney for the Commonwealth shall defend the locality in any suchproceeding."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 226"
citation: "Virginia HB 226 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Carrie E. Coyner"]
version_count: 3
action_count: 23
vote_count: 6
first_action: "2022-01-10"
last_action: "2022-04-11"
source: "openstates"
source_identifier: "ocd-bill/0274f78d-4fda-4a40-8e14-015d54d01a9d"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB226"
source_hash: "131bb672623f8faaa66bb140eabf4744814bcd42cc1677f1945a007e9a46925a"
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 226 (2022) — Taxes; appeal of local assessments.

Appeal of local tax assessments. Clarifiesthe procedure by which a taxpayer aggrieved by any local tax assessmentmay seek relief by providing that (i) the necessary parties in sucha proceeding shall be the taxpayer and the locality; (ii) the taxpayermay show that the property was assessed at more or less than its fairmarket value; and (iii) the county or city attorney or, if none, theattorney for the Commonwealth shall defend the locality in any suchproceeding.

## Version chain

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

1. **CHAP0358** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0358)
2. **HB226ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB226ER)
3. **Prefiled and ordered printed; offered 01/12/22 22100536D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB226)

## Votes

- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper
- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Subcommittee recommends reporting (8-Y 0-N) — **8–0** (pass) · lower
- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower

## Sponsors

- Carrie E. Coyner — primary (person)

## Timeline

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

- **2022-01-10** Prefiled and ordered printed; offered 01/12/22 22100536D `introduction`
- **2022-01-10** Referred to Committee on Finance `referral-committee`
- **2022-01-19** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2022-01-20** Impact statement from TAX (HB226)
- **2022-01-24** Subcommittee recommends reporting (8-Y 0-N)
- **2022-01-26** Reported from Finance (22-Y 0-N) `committee-passage`
- **2022-01-28** Read first time `reading-1`
- **2022-01-31** Read second time and engrossed `reading-2`
- **2022-02-01** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2022-02-01** VOTE: Block Vote Passage (99-Y 0-N)
- **2022-02-02** Constitutional reading dispensed
- **2022-02-02** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-22** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2022-02-23** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-24** Read third time `reading-3`
- **2022-02-24** Passed Senate (40-Y 0-N) `passage`
- **2022-02-28** Enrolled
- **2022-02-28** Signed by Speaker
- **2022-02-28** Signed by President
- **2022-03-01** Impact statement from TAX (HB226ER)
- **2022-03-11** Enrolled Bill communicated to Governor on March 11, 2022
- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-11** Approved by Governor-Chapter 358 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0274f78d-4fda-4a40-8e14-015d54d01a9d`. Confidence: reported (aggregated from official Virginia legislature records).