VirginiaHB2822026 Regular SessionHouseWALLET

Real property tax; classification of land and improvement in Cities of Charlottesville/Falls Church.

Sponsored By: Katrina Callsen (Democratic)

Became Law

Summary

Real property tax; classification of land and improvements; Charlottesville and Falls Church. Authorizes the Cities of Charlottesville, Falls Church, Fredericksburg, and Newport News to levy a tax on the improvements to real property at a different rate than the tax imposed upon the land on which it is located. The rate levied on the improvements to real property shall not be zero and shall not exceed the rate of tax on the land on which it is located. This bill incorporates HB 72 and HB 261.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Seven cities can tax buildings separately

Charlottesville, Fairfax, Falls Church, Fredericksburg, Newport News, Richmond, and Roanoke can set a different property tax rate on buildings than on the land. The building rate must be above zero and cannot be higher than the land rate. The city must give public notice and a chance for people to be heard first. This law does not let these cities change how they value properties for assessment. Your bill could go up, down, or stay the same based on the new rates.

Poquoson can set building tax rate

Buildings and other improvements are a separate tax class in Charlottesville, Fairfax, Falls Church, Fredericksburg, Newport News, Poquoson, Richmond, and Roanoke. In Poquoson, the city may set a separate, nonzero tax rate on improvements after public notice and a hearing. The law does not set a cap tying Poquoson’s building rate to the land rate. Your bill in Poquoson could change based on the rate the city adopts.

Sponsors & Cosponsors

Sponsor

  • Katrina Callsen

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 215 • No: 11

Senate vote 3/2/2026

Passed Senate

Yes: 40 • No: 0

Senate vote 2/26/2026

Constitutional reading dispensed Block Vote (on 2nd reading)

Yes: 40 • No: 0

Senate vote 2/26/2026

Passed by for the day Block Vote (Voice Vote)

Yes: 0 • No: 0

Senate vote 2/25/2026

Reported from Finance and Appropriations

Yes: 14 • No: 1

House vote 1/27/2026

Read third time and passed House

Yes: 91 • No: 8

House vote 1/21/2026

Reported from Finance with substitute

Yes: 21 • No: 1

House vote 1/20/2026

Subcommittee recommends reporting

Yes: 9 • No: 1

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0100)

    4/6/2026Governor
  2. Approved by Governor-Chapter 100 (effective 7/1/2026)

    4/6/2026Governor
  3. Fiscal Impact statement From TAX (3/10/2026 11:19 am)

    3/10/2026House
  4. Governor's Action Deadline 11:59 p.m., April 13, 2026

    3/10/2026Governor
  5. Enrolled Bill communicated to Governor on March 10, 2026

    3/10/2026House
  6. Bill text as passed House and Senate (HB282ER)

    3/5/2026House
  7. Enrolled

    3/5/2026House
  8. Signed by President

    3/5/2026Senate
  9. Signed by Speaker

    3/5/2026House
  10. Passed Senate (40-Y 0-N 0-A)

    3/2/2026Senate
  11. Passed by for the day

    2/27/2026Senate
  12. Read third time

    2/27/2026Senate
  13. Passed by for the day Block Vote (Voice Vote)

    2/26/2026Senate
  14. Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N 0-A)

    2/26/2026Senate
  15. Rules suspended

    2/26/2026Senate
  16. Reported from Finance and Appropriations (14-Y 1-N)

    2/25/2026Senate
  17. Fiscal Impact statement From TAX (2/17/2026 1:24 pm)

    2/17/2026House
  18. Referred to Committee on Finance and Appropriations

    1/28/2026Senate
  19. Constitutional reading dispensed (on 1st reading)

    1/28/2026Senate
  20. Read third time and passed House (91-Y 8-N 0-A)

    1/27/2026House
  21. Engrossed by House - committee substitute

    1/26/2026House
  22. committee substitute agreed to

    1/26/2026House
  23. Read second time

    1/26/2026House
  24. Read first time

    1/23/2026House
  25. Committee substitute printed 26105953D-H1

    1/22/2026House

Bill Text

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