# Virginia HB2449: Real property tax; special assessment for land preservation.

Virginia HB2449, Real property tax; special assessment for land preservation., is a 2025 Regular Session House bill sponsored by Michael J. Webert (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2449-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2449
- State: Virginia
- Session: 2025 Regular Session
- Title: Real property tax; special assessment for land preservation.
- Status: failed
- Chamber: House
- Introduced: 2025-01-08
- Last action: 2025-02-04, Left in Finance
- Sponsor: Michael J. Webert (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #1
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Real property tax; special assessment for land preservation. Allows a locality to provide for the use value assessment and taxation of qualifying leased real estate. Qualifying leased real estate is defined in the bill as real estate devoted to open-space use that is subject to an active lease with a lessor who is using the property for agricultural purposes. The taxpayer seeking to qualify for the different assessment of any such qualifying leased real estate must apply to the commissioner of the revenue and provide any documentation necessary to determine eligibility.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Michael J. Webert (Republican), House

## Actions (5)

- 2025-02-04: Left in Finance (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-23: Impact statement from TAX (HB2449) (House)
- 2025-01-08: Referred to Committee on Finance (House)
- 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25104186D (House)

## Bill text

- Substitute, 2025-01-27: [HTML](https://lis.blob.core.windows.net/files/1029735.HTML), [PDF](https://lis.blob.core.windows.net/files/1029734.PDF)
- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1016361.HTML), [PDF](https://lis.blob.core.windows.net/files/1016360.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
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1029735.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1029734.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1016361.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1016360.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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- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-HB2449-2025 (as of 2026-10-17).