# Virginia HJ451: Land value; DHCD to study tax implications of allowing localities to implement a tax.

Virginia HJ451, Land value; DHCD to study tax implications of allowing localities to implement a tax., is a 2025 Regular Session House bill sponsored by Irene Shin (Democratic); status failed, last action 2025-02-04 (Left in Rules) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HJ451-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HJ451
- State: Virginia
- Session: 2025 Regular Session
- Title: Land value; DHCD to study tax implications of allowing localities to implement a tax.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, Left in Rules
- Sponsor: Irene Shin (Democratic)
- Cosponsors: 0
- Subjects: Rules
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Study; Department of Housing and Community Development; tax implications of allowing localities to implement a land value tax; report. Directs the Department of Housing and Community Development to study the potential tax implications that may result from each of the governing bodies of the Cities of Fairfax, Poquoson, Richmond, and Roanoke levying a land value tax and the potential tax implications that may result from allowing all local governing bodies to implement a land value tax.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Irene Shin (Democratic), House

## Actions (3)

- 2025-02-04: Left in Rules (House)
- 2025-01-07: Referred to Committee on Rules (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-08-2025 25100816D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1015080.HTML), [PDF](https://lis.blob.core.windows.net/files/1015079.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/1015080.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1015079.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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HJ451-2025 (as of 2026-10-17).