---
type: "Bill"
title: "Refunds of local taxes; authority of treasurer."
description: "Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governingbody of a locality may authorize its treasurer to approve and issuefor a refund of taxes paid as a result of an erroneous tax assessment."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 368"
citation: "Virginia HB 368 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Angelia Williams Graves"]
version_count: 3
action_count: 21
vote_count: 5
first_action: "2022-01-11"
last_action: "2022-04-08"
source: "openstates"
source_identifier: "ocd-bill/a474d26a-86ab-40bf-a04f-3a498d673b21"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB368"
source_hash: "18bc030bea0ef35bcf25aa41b661a212367e3aa768a307034e461f9b7fa7b8f2"
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 368 (2022) — Refunds of local taxes; authority of treasurer.

Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governingbody of a locality may authorize its treasurer to approve and issuefor a refund of taxes paid as a result of an erroneous tax assessment.

## Version chain

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

1. **CHAP0286** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0286)
2. **HB368ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB368ER)
3. **Prefiled and ordered printed; offered 01/12/22 22102322D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB368)

## Votes

- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance (21-Y 0-N) — **21–0** (pass) · lower

## Sponsors

- Angelia Williams Graves — primary (person)
- Jackie H. Glass — cosponsor (person)
- Kelly K. Convirs-Fowler — cosponsor (person)
- Marcia S. "Cia" Price — cosponsor (person)
- Nadarius E. Clark — cosponsor (person)
- Sam Rasoul — cosponsor (person)

## Timeline

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

- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22102322D `introduction`
- **2022-01-11** Referred to Committee on Finance `referral-committee`
- **2022-01-18** Impact statement from TAX (HB368)
- **2022-01-19** Reported from Finance (21-Y 0-N) `committee-passage`
- **2022-01-21** Read first time `reading-1`
- **2022-01-24** Read second time and engrossed `reading-2`
- **2022-01-25** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2022-01-25** VOTE: Block Vote Passage (99-Y 0-N)
- **2022-01-26** Constitutional reading dispensed
- **2022-01-26** 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 (HB368ER)
- **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
- **2022-04-08** Approved by Governor-Chapter 286 (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/a474d26a-86ab-40bf-a04f-3a498d673b21`. Confidence: reported (aggregated from official Virginia legislature records).