Bill Text: VA HB951 | 2022 | Regular Session | Chaptered
Bill Title: Real property tax; assessment cycles by counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2022-04-11 - Governor: Acts of Assembly Chapter text (CHAP0361) [HB951 Detail]
Download: Virginia-2022-HB951-Chaptered.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-3252 of the Code of Virginia is amended and reenacted as follows:
§58.1-3252. In counties.
There shall be a general reassessment of real estate every
four years or, if determined by majority vote of a county's board of
supervisors, every three years. Any county that, however, has a
total population of 50,000 or less may elect by majority vote of its board of
supervisors to conduct its general reassessments at either five-year or
six-year intervals. In addition, Augusta County and Bedford County may elect by
majority vote of their respective board of supervisors to conduct their general
reassessments at either five-year or six-year intervals.
Nothing in this section shall affect the power of any county to use the annual or biennial assessment method as authorized by law.