# Virginia HB1561: Classification of land and improvements for tax purposes; localities.

Virginia HB1561, Classification of land and improvements for tax purposes; localities., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB1561-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1561
- State: Virginia
- Session: 2025 Regular Session
- Title: Classification of land and improvements for tax purposes; localities.
- Status: failed
- Chamber: House
- Introduced: 2024-12-14
- Last action: 2025-02-04, Left in Finance
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 1 (5 yes, 3 no in all)
- Economic provisions PRIA read: 0

## Summary

Classification of land and improvements for tax purposes; localities. Reclassifies improvements to real property as a separate class of real property and authorizes any locality to impose a real property tax on improvements to real property at a tax rate that is different than the rate applied to the land on which such improvements are located. Such rate may exceed, equal, or be less than the tax imposed upon the land on which the improvements are located.Under current law, such classification is allowed only for the Cities of Fairfax, Poquoson, Richmond, and Roanoke. For the Cities of Fairfax, Richmond, and Roanoke, the rate applied is required to be less than the rate applied to land under current law. The City of Poquoson is currently the only locality authorized to impose a rate in excess of the rate applied to land. The bill applies only to taxable years beginning on and after July 1, 2025.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-20 | House | Subcommittee recommends laying on the table | pass | 5 | 3 | 1 |

## Actions (6)

- 2025-02-04: Left in Finance (House)
- 2025-01-20: Subcommittee recommends laying on the table (5-Y 3-N) (House)
- 2025-01-17: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-11: Impact statement from TAX (HB1561) (House)
- 2024-12-14: Referred to Committee on Finance (House)
- 2024-12-14: Prefiled and ordered printed; Offered 01-08-2025 25100558D (House)

## Bill text

- Introduced, 2024-12-14: [HTML](https://lis.blob.core.windows.net/files/1011725.HTML), [PDF](https://lis.blob.core.windows.net/files/1011723.PDF)

## 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
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1011725.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1011723.PDF)

## 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-HB1561-2025 (as of 2026-10-17).