Fabio
6.7 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | |||||
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| Bill | Real property tax; exemption for elderly and disabled individuals. | Real property tax; exemption for elderly and disabled individuals. Revises various provisions of the local real property tax exemption and deferral program for elderly and disabled individuals. The bill allows a locality to require that an individual (i) pay all delinquent taxes, penalties, and interest assessed by the locality and incurred prior to becoming eligible for an exemption or deferral; (ii) enter into an installment agreement with the locality for the payment of all such delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months; (iii) submit and obtain the treasurer's agreement to an offer in compromise with respect to all amounts of delinquent taxes, penalties, and interest; or (iv) carry out a combination thereof. Additionally, the bill provides that notice of the terms and conditions of the exemption and deferral program may be included in any notice of change in assessment and that the treasurer shall post such information on the locality's website. Finally, the bill allows a locality to provide a prorated exemption or deferral for the portion of the taxable year during which the taxpayer would have qualified for such exemption or deferral but had not yet filed an application. This bill is identical to HB 2029. | us/states/va | Virginia General Assembly | 2025 | SB 816 | Virginia SB 816 (2025) |
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enacted |
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4 | 30 | 5 | 2024-12-30 | 2025-03-24 | openstates | ocd-bill/3aaf2db5-0086-49b6-82cb-a7df39d304dd | https://lis.virginia.gov/bill-details/20251/SB816 | f01c90e95b18bc814d4799e54faf8d902a7ca4c662a31f5011fe527b2edf671f | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia SB 816 (2025) — Real property tax; exemption for elderly and disabled individuals.
Real property tax; exemption for elderly and disabled individuals. Revises various provisions of the local real property tax exemption and deferral program for elderly and disabled individuals. The bill allows a locality to require that an individual (i) pay all delinquent taxes, penalties, and interest assessed by the locality and incurred prior to becoming eligible for an exemption or deferral; (ii) enter into an installment agreement with the locality for the payment of all such delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months; (iii) submit and obtain the treasurer's agreement to an offer in compromise with respect to all amounts of delinquent taxes, penalties, and interest; or (iv) carry out a combination thereof. Additionally, the bill provides that notice of the terms and conditions of the exemption and deferral program may be included in any notice of change in assessment and that the treasurer shall post such information on the locality's website. Finally, the bill allows a locality to provide a prorated exemption or deferral for the portion of the taxable year during which the taxpayer would have qualified for such exemption or deferral but had not yet filed an application. This bill is identical to HB 2029.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Introduced (filed) — source
- Chaptered (committee substitute) — source
- Finance and Appropriations Substitute (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Reported from Finance (19-Y 0-N) — 19–0 (pass) · lower
- Read third time and passed Senate (38-Y 0-N) — 38–0 (pass) · upper
- Constitutional reading dispensed (on 1st reading) (36-Y 0-N) — 36–0 (pass) · upper
- Passed House (96-Y 0-N) — 96–0 (pass) · lower
- Reported from Finance and Appropriations with substitute (13-Y 0-N) — 13–0 (pass) · upper
Sponsors
- Aaron R. Rouse — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2024-12-30 Prefiled and ordered printed; Offered 01-08-2025 25101500D
filing, introduction - 2024-12-30 Referred to Committee on Finance and Appropriations
referral-committee - 2025-01-10 Impact statement from TAX (SB816)
- 2025-01-23 Reported from Finance and Appropriations with substitute (13-Y 0-N)
committee-passage - 2025-01-23 Committee substitute printed 25105938D-S1
substitution - 2025-01-27 Rules suspended
- 2025-01-27 Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
- 2025-01-27 Passed by for the day
- 2025-01-28 Read second time
reading-2 - 2025-01-28 Reading of substitute waived
- 2025-01-28 Finance and Appropriations Substitute agreed to
- 2025-01-28 Engrossed by Senate - committee substitute
substitution - 2025-01-29 Read third time and passed Senate (38-Y 0-N)
passage, reading-3 - 2025-02-05 Placed on Calendar
- 2025-02-05 Read first time
reading-1 - 2025-02-05 Referred to Committee on Finance
referral-committee - 2025-02-05 Impact statement from TAX (SB816)
- 2025-02-10 Reported from Finance (19-Y 0-N)
committee-passage - 2025-02-12 Read second time
reading-2 - 2025-02-13 Read third time
reading-3 - 2025-02-13 Passed House (96-Y 0-N)
passage - 2025-02-18 Enrolled
enrolled - 2025-02-18 Bill text as passed Senate and House (SB816ER)
passage - 2025-02-18 Impact statement from TAX (SB816)
- 2025-02-18 Signed by Speaker
passage - 2025-02-20 Signed by President
passage - 2025-03-03 Enrolled Bill Communicated to Governor on March 3, 2025
enrolled - 2025-03-03 Governor's Action Deadline 11:59 p.m., March 24, 2025
executive-receipt - 2025-03-24 Approved by Governor-Chapter 536 (Effective 07/01/25)
executive-signature - 2025-03-24 Acts of Assembly Chapter text (CHAP0536)
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3aaf2db5-0086-49b6-82cb-a7df39d304dd. Confidence: reported (aggregated from official Virginia legislature records).