HB282 • 2026

Real property tax; classification of land and improvement in Cities of Charlottesville/Falls Church.

An Act to amend and reenact § 58.1-3221.1 of the Code of Virginia, relating to real property tax; classification of land and improvements; Charlottesville and Falls Church.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Callsen
Last action: 2026-04-06
Official status: Acts of Assembly Chapter
Effective date: Not listed

Plain English Breakdown

The official source material does not specify whether public meetings are required for all cities mentioned, only that they must be provided as per §58.1-3007.

Real Property Tax Changes for Charlottesville and Falls Church

This act allows the cities of Charlottesville and Falls Church to set different tax rates for buildings and other improvements compared to the land they are on, as long as the improvement rate is not zero and does not exceed the land's rate.

What This Bill Does

Allows the Cities of Charlottesville and Falls Church to charge a separate tax rate for buildings and other improvements on real property.
Requires that any new tax rates set by these cities must be higher than zero but cannot be more than the existing land tax rate.

Who It Names or Affects

The Cities of Charlottesville and Falls Church
Property owners within these cities

Terms To Know

Improvements: Buildings, structures, or other enhancements to land that increase its value.
Real property tax: A tax on the value of real estate, which includes both land and any improvements made to it.

Limits and Unknowns

The bill only applies to specific cities mentioned in the text.
It does not specify how much the improvement tax rate can differ from the land tax rate, just that it must be between zero and the land's rate.

Bill History

2026-04-06 Governor
Approved by Governor-Chapter 100 (effective 7/1/2026)
2026-04-06 Governor
Approved by Governor-Chapter 100 (effective 7/1/2026)
2026-04-06 Governor
Acts of Assembly Chapter text (CHAP0100)
2026-03-10 House
Enrolled Bill communicated to Governor on March 10, 2026
2026-03-10 Governor
Governor's Action Deadline 11:59 p.m., April 13, 2026
2026-03-10 House
Fiscal Impact statement From TAX (3/10/2026 11:19 am)
2026-03-05 House
Signed by Speaker
2026-03-05 Senate
Signed by President
2026-03-05 House
Enrolled
2026-03-05 House
Bill text as passed House and Senate (HB282ER)
2026-03-02 Senate
Read third time
2026-03-02 Senate
Passed Senate (40-Y 0-N 0-A)
2026-02-27 Senate
Read third time
2026-02-27 Senate
Passed by for the day
2026-02-27 Senate
Passed by for the day
2026-02-26 Senate
Rules suspended
2026-02-26 Senate
Rules suspended
2026-02-26 Senate
Passed by for the day
2026-02-26 Senate
Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N 0-A)
2026-02-26 Senate
Passed by for the day Block Vote (Voice Vote)
2026-02-25 Finance and Appropriations
Reported from Finance and Appropriations (14-Y 1-N)
2026-02-17 Finance
Fiscal Impact statement From TAX (2/17/2026 1:24 pm)
2026-01-28 Senate
Constitutional reading dispensed (on 1st reading)
2026-01-28 Finance and Appropriations
Referred to Committee on Finance and Appropriations
2026-01-27 House
Read third time and passed House (91-Y 8-N 0-A)
2026-01-26 House
Read second time
2026-01-26 House
committee substitute agreed to
2026-01-26 House
Engrossed by House - committee substitute
2026-01-23 House
Read first time
2026-01-22 Finance
Committee substitute printed 26105953D-H1
2026-01-21 House
Incorporates HB72 (Cole, J.G.)
2026-01-21 Finance
Reported from Finance with substitute (21-Y 1-N)
2026-01-21 House
Incorporates HB261 (Simonds)
2026-01-20 Subcommittee #2
Subcommittee recommends reporting (9-Y 1-N)
2026-01-19 House
Fiscal Impact statement From TAX (1/19/2026 9:53 pm)
2026-01-16 Subcommittee #2
Assigned HFIN sub: Subcommittee #2
2026-01-09 House
Prefiled and ordered printed; Offered 01-14-2026 26102812D
2026-01-09 Finance
Referred to Committee on Finance

Official Summary Text

Real property tax; classification of land and improvements; Charlottesville and Falls Church.
Authorizes the Cities of Charlottesville, Falls Church, Fredericksburg, and 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. This bill incorporates HB 72 and HB 261.

Current Bill Text

Read the full stored bill text

An Act to amend and reenact §
58.1-3221.1
of the Code of Virginia, relating to real property tax; classification of land and improvements; Charlottesville and Falls Church.
Be it enacted by the General Assembly of Virginia:
1. That §
58.1-3221.1
of the Code of Virginia is amended and reenacted as follows:
§
58.1-3221.1
. Classification of land and improvements for tax purposes.
A. In the Cities of
Charlottesville,
Fairfax,
Falls Church, Fredericksburg, Newport News,
Poquoson, Richmond, and Roanoke, improvements to real property are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property.
B. The governing body of the City of
Charlottesville, the City of
Fairfax,
the City of Falls Church, the City of Fredericksburg, the City of Newport News,
the City of Richmond, and the City of Roanoke, after giving public notice and an opportunity for the public to be heard in the manner provided in §
58.1-3007
, may levy a tax on the property enumerated in subsection A at a different rate than the tax imposed upon the land on which it is located, provided that the rate of tax on the property described in subsection A shall not be zero and shall not exceed the rate of tax on the land on which it is located.
C. Nothing in this section shall be construed to permit the City of
Charlottesville,
Fairfax,
Falls Church, Fredericksburg, Newport News,
Poquoson, Richmond, or Roanoke to alter in any way its valuation of real property covered by this section.
D. The governing body of the City of Poquoson, after giving public notice and an opportunity for the public to be heard in the manner provided in §
58.1-3007
, may levy a tax on the property enumerated in subsection A at a different rate than the tax imposed upon the land on which it is located, provided that the rate of tax on the property described in subsection A shall not be zero.