# Virginia HB1446: Real property tax; assessment of real property used for affordable housing.

Virginia HB1446, Real property tax; assessment of real property used for affordable housing., is a 2025 Regular Session House bill sponsored by Carrie E. Coyner (Republican); status failed, last action 2024-11-18 (Left in Finance) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-HB1446-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1446
- State: Virginia
- Session: 2025 Regular Session
- Title: Real property tax; assessment of real property used for affordable housing.
- Status: failed
- Chamber: House
- Introduced: 2024-01-18
- Last action: 2024-11-18, Left in Finance
- Sponsor: Carrie E. Coyner (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 2 (18 yes, 11 no in all)
- Economic provisions PRIA read: 0

## Summary

Real property tax; assessment of real property used for affordable housing. Requires the duly authorized real estate assessor of a locality to appraise affordable rental housing in accordance with the income approach, as described by the bill. The bill provides that, should the duly authorized real estate assessor fail to follow generally accepted appraisal practices, the assessment will not be entitled to a presumption of correctness, and if the owner then successfully appeals such assessment, the locality shall reimburse the owner for attorney fees and costs incurred.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Carrie E. Coyner (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | House | Continued to 2025 with substitute in Finance | pass | 12 | 9 |   |
| 2024-02-06 | House | Subcommittee recommends reporting with substitute | pass | 6 | 2 |   |

## Actions (10)

- 2024-11-18: Left in Finance (House)
- 2024-02-07: Continued to 2025 with substitute in Finance (12-Y 9-N) (House)
- 2024-02-07: Committee substitute posted to LIS only 24107217D-H1 (House)
- 2024-02-06: Subcommittee recommends reporting with substitute (6-Y 2-N) (House)
- 2024-02-06: House subcommittee amendments and substitutes offered (House)
- 2024-02-02: Assigned Finance sub: Subcommittee #2 (House)
- 2024-01-30: House subcommittee amendments and substitutes offered (House)
- 2024-01-26: Impact statement from TAX (HB1446) (House)
- 2024-01-18: Referred to Committee on Finance (House)
- 2024-01-18: Presented and ordered printed 24104281D (House)

## Bill text

- Substitute, 2024-02-16: [HTML](https://lis.virginia.gov/bill-details/20251/HB1446)
- Introduced, 2024-01-30: [HTML](https://lis.virginia.gov/bill-details/20251/HB1446)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Substitute (HTML)](https://lis.virginia.gov/bill-details/20251/HB1446)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB1446-2025 (as of 2026-10-16).