---
type: "Bill"
title: "Real property tax; assessment cycles by counties."
description: "Real property tax; reassessment cycles. Authorizes counties to conduct a general reassessment of real estate every three years if determined by majority vote of a county's board of supervisors. Current law requires counties to conduct a general reassessment every four years, with exceptions authorized for specified counties. This bill is identical to HB 951."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 77"
citation: "Virginia SB 77 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Thomas K. Norment, Jr."]
version_count: 3
action_count: 24
vote_count: 7
first_action: "2022-01-05"
last_action: "2022-04-11"
source: "openstates"
source_identifier: "ocd-bill/a82f1749-6acd-4318-a2ba-5da79f83cf6b"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB77"
source_hash: "3b1c63d9c75f10716938881e7f2762b15291678904e2623892403eace0d9524a"
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 77 (2022) — Real property tax; assessment cycles by counties.

Real property tax; reassessment cycles. Authorizes counties to conduct a general reassessment of real estate every three years if determined by majority vote of a county's board of supervisors. Current law requires counties to conduct a general reassessment every four years, with exceptions authorized for specified counties. This bill is identical to HB 951.

## Version chain

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

1. **CHAP0362** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0362)
2. **Prefiled and ordered printed; offered 01/12/22 22102631D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB77)
3. **SB77ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB77ER)

## Votes

- Read third time and passed Senate (29-Y 11-N) — **29–11** (pass) · upper
- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Subcommittee recommends reporting (6-Y 1-N) — **6–1** (pass) · lower
- Reported from Finance (18-Y 3-N) — **18–3** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- VOTE: Passage (92-Y 8-N) — **92–7** (pass) · lower

## Sponsors

- Thomas K. Norment, Jr. — primary (person)
- John A. Cosgrove, Jr. — cosponsor (person)

## Timeline

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

- **2022-01-05** Prefiled and ordered printed; offered 01/12/22 22102631D `introduction`
- **2022-01-05** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-18** Impact statement from TAX (SB77)
- **2022-01-19** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
- **2022-01-21** Read second time and engrossed `reading-2`
- **2022-01-24** Read third time and passed Senate (29-Y 11-N) `passage, reading-3`
- **2022-02-22** Placed on Calendar
- **2022-02-22** Read first time `reading-1`
- **2022-02-22** Referred to Committee on Finance `referral-committee`
- **2022-02-28** Subcommittee recommends reporting (6-Y 1-N)
- **2022-02-28** Reported from Finance (18-Y 3-N) `committee-passage`
- **2022-03-01** Read second time `reading-2`
- **2022-03-02** Read third time `reading-3`
- **2022-03-02** Passed House (92-Y 8-N) `passage`
- **2022-03-02** VOTE: Passage (92-Y 8-N)
- **2022-03-07** Enrolled
- **2022-03-08** Impact statement from TAX (SB77ER)
- **2022-03-08** Signed by President
- **2022-03-08** Signed by Speaker
- **2022-03-22** Enrolled Bill Communicated to Governor on March 22, 2022
- **2022-03-22** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-11** Approved by Governor-Chapter 362 (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/a82f1749-6acd-4318-a2ba-5da79f83cf6b`. Confidence: reported (aggregated from official Virginia legislature records).