# Virginia SB649: Real property tax; special assessment on basis of use, notice requirements.

Virginia SB649, Real property tax; special assessment on basis of use, notice requirements., is a 2026 Regular Session Senate bill sponsored by Mark D. Obenshain (Republican); status signed, last action 2026-04-06 (Acts of Assembly Chapter text (CHAP0309)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-SB649-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB649
- State: Virginia
- Session: 2026 Regular Session
- Title: Real property tax; special assessment on basis of use, notice requirements.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-14
- Last action: 2026-04-06, Acts of Assembly Chapter text (CHAP0309)
- Sponsor: Mark D. Obenshain (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 8 (210 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

Real property tax; special assessment for land use; notice requirements; civil penalty. Establishes notice requirements for the sale of real estate that is valued, assessed, and taxed by a locality under a special assessment on the basis of use. The bill directs the Department of Taxation to create a written notice that may be provided to the purchaser of real estate in a land use program. The notice must include disclosures regarding the special classification of the real estate and liability for roll-back taxes if a change in use occurs. The bill also requires settlement agents to provide this written notice to purchasers of real estate in a land use program and to obtain the purchaser's written acknowledgement of receipt of the notice. The willful failure of a settlement agent to provide the notice and obtain the written acknowledgement will subject the settlement agent to a civil penalty in an amount not exceeding $250. The bill directs the Real Estate Board to include in the residential property disclosure statement on its website a statement that the owner makes no representations or warranties with respect to whether the property is located in a locality that has adopted a land-use plan that may provide use value assessment and taxation for certain real estate and that advises purchasers to exercise due diligence to determine whether the property may be subject to roll-back taxes and interest for taxation on the basis of a use assessment and the liability for additional taxes and penalties that may attach if a change in use occurs. Finally, the bill has a delayed effective date of January 1, 2027.

## Bill overview: provisions PRIA read

- Buyers get tax warnings; agents face penalties: mixed, low. Beginning January 1, 2027, Virginia's home-sale disclosure warns buyers about local property tax assessments based on land use. Changing the property's use or zoning to one that no longer qualifies may trigger rollback taxes and interest. Buyers are directed to ask the local revenue commissioner or…

## Sponsors and cosponsors

- Sponsor: Mark D. Obenshain (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-23 | House | Passed House with amendment Block Vote | pass | 97 | 0 |   |
| 2026-02-18 | House | Reported from Finance with amendment(s) | pass | 21 | 0 |   |
| 2026-01-30 | Senate | Read third time and passed Senate Block Vote | pass | 38 | 0 |   |
| 2026-01-29 | Senate | Engrossed by Senate Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-01-29 | Senate | Senator Obenshain Substitute agreed to | pass | 0 | 0 |   |
| 2026-01-28 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-01-28 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 |   |
| 2026-01-27 | Senate | Reported from Finance and Appropriations | pass | 14 | 0 |   |

## Actions (36)

- 2026-04-06: Acts of Assembly Chapter text (CHAP0309) (Governor)
- 2026-04-06: Approved by Governor-Chapter 309 (effective 1/1/2027) (Governor)
- 2026-03-23: Fiscal Impact statement From TAX (3/23/2026 10:20 am) (Senate)
- 2026-03-10: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-10: Enrolled Bill communicated to Governor on March 10, 2026 (Senate)
- 2026-02-27: Bill text as passed Senate and House (SB649ER) (Senate)
- 2026-02-27: Enrolled (Senate)
- 2026-02-27: Signed by President (Senate)
- 2026-02-27: Signed by Speaker (House)
- 2026-02-25: House amendment agreed to by Senate (40-Y 0-N 0-A) (Senate)
- 2026-02-23: Passed House with amendment Block Vote (97-Y 0-N 0-A) (House)
- 2026-02-23: Engrossed by House as amended (House)
- 2026-02-23: committee amendment agreed to (House)
- 2026-02-23: Read third time (House)
- 2026-02-20: Read second time (House)
- 2026-02-18: House committee offered (House)
- 2026-02-18: Reported from Finance with amendment(s) (21-Y 0-N) (House)
- 2026-02-18: Fiscal Impact statement From TAX (2/18/2026 7:43 am) (Senate)
- 2026-02-04: Referred to Committee on Finance (House)
- 2026-02-04: Read first time (House)
- 2026-02-04: Placed on Calendar (House)
- 2026-01-30: Read third time and passed Senate Block Vote (38-Y 0-N 0-A) (Senate)
- 2026-01-29: Engrossed by Senate Block Vote (Voice Vote) (Senate)
- 2026-01-29: Senator Obenshain Substitute agreed to (Senate)
- 2026-01-29: Floor Offered (Senate)
- 2026-01-29: Engrossed by Senate - floor substitute (Senate)
- 2026-01-29: Reading of substitute waived (Voice Vote) (Senate)
- 2026-01-29: Read second time (Senate)
- 2026-01-28: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-01-28: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate)
- 2026-01-28: Passed by for the day (Senate)
- 2026-01-28: Rules suspended (Senate)
- 2026-01-27: Reported from Finance and Appropriations (14-Y 0-N) (Senate)
- 2026-01-26: Fiscal Impact statement From TAX (1/26/2026 10:34 pm) (Senate)
- 2026-01-14: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-14: Prefiled and ordered printed; Offered 01-14-2026 26104707D (Senate)

## Bill text

- Chaptered, 2026-04-06: [HTML](https://lis.blob.core.windows.net/files/1217355.HTML), [PDF](https://lis.blob.core.windows.net/files/1217354.PDF)
- Enrolled, 2026-02-27: [HTML](https://lis.blob.core.windows.net/files/1181971.HTML), [PDF](https://lis.blob.core.windows.net/files/1181970.PDF)
- Amendment, 2026-02-24: [HTML](https://lis.blob.core.windows.net/files/1178751.HTML)
- Amendment, 2026-02-18: [HTML](https://lis.blob.core.windows.net/files/1169298.HTML), [HTML](https://lis.blob.core.windows.net/files/1169304.HTML)
- Substitute, 2026-01-30: [HTML](https://lis.blob.core.windows.net/files/1104276.HTML), [PDF](https://lis.blob.core.windows.net/files/1104275.PDF)
- Introduced, 2026-01-14: [HTML](https://lis.blob.core.windows.net/files/1091631.HTML), [PDF](https://lis.blob.core.windows.net/files/1091630.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1217355.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1217354.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1181971.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1181970.PDF)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1178751.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1169298.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1169304.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1104276.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1104275.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1091631.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1091630.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB649-2026 (as of 2026-10-12).