# Virginia HB1358: Real property tax; special assessment on basis of use, notice requirements.

Virginia HB1358, Real property tax; special assessment on basis of use, notice requirements., is a 2026 Regular Session House bill sponsored by Chris S. Runion (Republican); status signed, last action 2026-04-06 (Acts of Assembly Chapter text (CHAP0308)); PRIA reads it as touching household money (as of 2026-11-06).

- Canonical: https://policyrisk.com/state-bill/VA-HB1358-2026
- As of: 2026-11-06
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1358
- State: Virginia
- Session: 2026 Regular Session
- Title: Real property tax; special assessment on basis of use, notice requirements.
- Status: signed
- Chamber: House
- Introduced: 2026-01-19
- Last action: 2026-04-06, Acts of Assembly Chapter text (CHAP0308)
- Sponsor: Chris S. Runion (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 7 (221 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

Real property tax; special assessment for land use; notice requirements; civil penalty. Establishes notice requirements for the sale of real estate that is valued, assessed, and taxed by a locality under a special assessment on the basis of use. The bill directs the Department of Taxation to create a written notice that may be provided to the purchaser of real estate in a land use program. The notice must include disclosures regarding the special classification of the real estate and liability for roll-back taxes if a change in use occurs. The bill also requires settlement agents to provide this written notice to purchasers of real estate in a land use program and to obtain the purchaser's written acknowledgement of receipt of the notice. The willful failure of a settlement agent to provide the notice and obtain the written acknowledgement will subject the settlement agent to a civil penalty in an amount not exceeding $250. The bill directs the Real Estate Board to include in the residential property disclosure statement on its website a statement that the owner makes no representations or warranties with respect to whether the property is located in a locality that has adopted a land-use plan that may provide use value assessment and taxation for certain real estate and that advises purchasers to exercise due diligence to determine whether the property may be subject to roll-back taxes and interest for taxation on the basis of a use assessment and the liability for additional taxes and penalties that may attach if a change in use occurs. Finally, the bill has a delayed effective date of January 1, 2027. This bill is identical to SB 649.

## Bill overview: provisions PRIA read

- New property tax notices for buyers: mixed, low. Beginning January 1, 2027, Virginia sellers must give home buyers a disclosure before closing about possible land-use tax assessments. It warns that a nonqualifying use or zoning change may trigger rollback taxes—taxes recaptured for earlier years—and interest. Sellers do not promise that the local…

## Sponsors and cosponsors

- Sponsor: Chris S. Runion (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-27 | Senate | Passed Senate Block Vote | pass | 37 | 0 |   |
| 2026-02-26 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-26 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 |   |
| 2026-02-25 | Senate | Reported from Finance and Appropriations | pass | 14 | 0 |   |
| 2026-02-10 | House | Read third time and passed House Block Vote | pass | 98 | 0 |   |
| 2026-02-04 | House | Reported from Finance with substitute | pass | 22 | 0 |   |
| 2026-02-03 | House | Subcommittee recommends reporting with substitute | pass | 10 | 0 |   |

## Actions (31)

- 2026-04-06: Acts of Assembly Chapter text (CHAP0308) (Governor)
- 2026-04-06: Approved by Governor-Chapter 308 (Effective 1/1/2027) (Governor)
- 2026-03-12: Fiscal Impact statement From TAX (3/12/2026 9:03 am) (House)
- 2026-03-10: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-10: Enrolled Bill communicated to Governor on March 10, 2026 (House)
- 2026-03-04: Bill text as passed House and Senate (HB1358ER) (House)
- 2026-03-04: Enrolled (House)
- 2026-03-04: Signed by President (Senate)
- 2026-03-04: Signed by Speaker (House)
- 2026-02-27: Passed Senate Block Vote (37-Y 0-N 0-A) (Senate)
- 2026-02-27: Read third time (Senate)
- 2026-02-26: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-02-26: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-26: Rules suspended (Senate)
- 2026-02-25: Reported from Finance and Appropriations (14-Y 0-N) (Senate)
- 2026-02-18: Fiscal Impact statement From TAX (2/18/2026 6:29 pm) (House)
- 2026-02-11: Referred to Committee on Finance and Appropriations (Senate)
- 2026-02-11: Constitutional reading dispensed (on 1st reading) (Senate)
- 2026-02-10: Read third time and passed House Block Vote (98-Y 0-N 0-A) (House)
- 2026-02-09: Engrossed by House - committee substitute (House)
- 2026-02-09: committee substitute agreed to (House)
- 2026-02-09: Read second time (House)
- 2026-02-06: Read first time (House)
- 2026-02-04: Committee substitute printed 26106641D-H1 (House)
- 2026-02-04: Reported from Finance with substitute (22-Y 0-N) (House)
- 2026-02-03: Subcommittee recommends reporting with substitute (10-Y 0-N) (House)
- 2026-02-03: House subcommittee offered (House)
- 2026-02-03: Assigned HFIN sub: Subcommittee #2 (House)
- 2026-01-31: Fiscal Impact statement From TAX (1/31/2026 7:06 pm) (House)
- 2026-01-19: Referred to Committee on Finance (House)
- 2026-01-19: Presented and ordered printed 26105572D (House)

## Bill text

- Chaptered, 2026-04-06: [HTML](https://lis.blob.core.windows.net/files/1217351.HTML), [PDF](https://lis.blob.core.windows.net/files/1217350.PDF)
- Enrolled, 2026-03-04: [HTML](https://lis.blob.core.windows.net/files/1191217.HTML), [PDF](https://lis.blob.core.windows.net/files/1191216.PDF)
- Substitute, 2026-02-04: [HTML](https://lis.blob.core.windows.net/files/1127330.HTML), [PDF](https://lis.blob.core.windows.net/files/1127329.PDF)
- Substitute, 2026-02-03: [HTML](https://lis.blob.core.windows.net/files/1108310.HTML), [HTML](https://lis.blob.core.windows.net/files/1115549.HTML), [PDF](https://lis.blob.core.windows.net/files/1108309.PDF), [PDF](https://lis.blob.core.windows.net/files/1115548.PDF)
- Introduced, 2026-01-19: [HTML](https://lis.blob.core.windows.net/files/1091194.HTML), [PDF](https://lis.blob.core.windows.net/files/1091193.PDF)

## Related bills

- HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers. (signed)
- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB1011: Compost and other products containing organic soil amendments; waste disposal infrastructure, etc. (signed)
- HB848: Va. Residential Landlord and Tenant Act; material noncompliance by landlord, rent escrow, relief. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1217351.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1217350.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1191217.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1191216.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1127330.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1127329.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1108310.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1115549.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1108309.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1115548.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1091194.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1091193.PDF)

## Related
- [HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers.](https://policyrisk.com/state-bill/VA-HB20-2026)
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB1011: Compost and other products containing organic soil amendments; waste disposal i…](https://policyrisk.com/state-bill/VA-HB1011-2026)
- [HB848: Va. Residential Landlord and Tenant Act; material noncompliance by landlord, re…](https://policyrisk.com/state-bill/VA-HB848-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB1358-2026 (as of 2026-11-06).