Bill Text: VA SB77 | 2022 | Regular Session | Prefiled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Real property tax; assessment cycles by counties.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2022-04-11 - Governor: Acts of Assembly Chapter text (CHAP0362) [SB77 Detail]

Download: Virginia-2022-SB77-Prefiled.html

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22102631D
SENATE BILL NO. 77 Offered January 12, 2022 Prefiled January 5, 2022 A BILL to amend and reenact §58.1-3252 of the Code of Virginia, relating to real property tax; assessment cycles. ---------- Patron-- Norment ---------- Referred to Committee on Finance and Appropriations ----------

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.