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Bill > HB261


VA HB261

VA HB261
Real property; tax classification of land and improvements in City of Newport News.


summary

Introduced
01/09/2026
In Committee
01/09/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Regular Session

Bill Summary

Real property tax; classification of land and improvements; City of Newport News. Authorizes the City of 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.

AI Summary

This bill allows the City of Newport News to tax the improvements on real property, such as buildings and structures, at a different rate than the land itself. This means the city can set a specific tax rate for these improvements, but it cannot be zero and must not be higher than the tax rate applied to the land. This change is being made to existing law regarding how real property is classified and taxed locally, and it specifically adds Newport News to a list of cities that already have this authority.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Incorporated by Finance (HB282-Callsen) (Voice Vote) (on 01/21/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://lis.virginia.gov/bill-details/20261/HB261
Fiscal Note/Analysis - Fiscal Impact statement From TAX (1/18/2026 8:26 pm) https://lis.blob.core.windows.net/files/1090058.PDF
BillText https://lis.virginia.gov/bill-details/20261/HB261/text/HB261
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