Virginia 2022 Regular Session Status: Enacted

HB 368 — Refunds of local taxes; authority of treasurer.

Last action — Approved by Governor-Chapter 286 (effective 7/1/22)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 11, 2022. Enacted.

Signed by Governor Glenn Youngkin (Republican) on April 08, 2022.

Prognosis

Likely to advance 80% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 6 sponsors

    1 primary, 5 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governingbody of a locality may authorize its treasurer to approve and issuefor a refund of taxes paid as a result of an erroneous tax assessment.

Bill Text

What changed in the latest version

36 added · 36 removed

Plain-language change summary

The latest version of HB 368 increases the threshold for local tax refunds by treasurers from $5,000 to $10,000 when an erroneous tax assessment is identified. This change means that local treasurers can now directly approve refunds up to the higher amount without additional approvals, which may streamline the process and make it easier for taxpayers to receive their money back. This adjustment is significant as it potentially accelerates the resolution of tax issues for residents and reduces bureaucratic red tape.

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Latest
SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY –– CHAPTER E An Act to amend and reenact § 58.1-3981 of the Code of Virginia, relating to refunds of local taxes;
VIRGINIA ACTS OF ASSEMBLY -- 2022 SESSION CHAPTER 286 An Act to amend and reenact § 58.1-3981 of the Code of Virginia, relating to refunds of local taxes;
R O Approved [H 368] L 7 Be it enacted by the General Assembly of Virginia:
[H 368] Approved April 8, 2022 Be it enacted by the General Assembly of Virginia:
L 1.
1.
E § 58.1-3981.
§ 58.1-3981.
D commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment.
A.
If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city.
If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment.
If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section.
If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section.
However, the governing body of the county, city or town may authorize the treasurer to approve 6nd issue any refund up to $5,000 $10,000 as a result of an erroneous assessment.
However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $5,000 $10,000 as a result of an erroneous assessment.
E B.
B.
If such assessments, such mistake may be corrected by the commissioner of the revenue.onducting general C.
If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.
C.
those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.
D.
An error in the valuation of property subject to the rollback tax imposed under § 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.
View plain text versions (3)

Action History

  1. Approved by Governor-Chapter 286 (effective 7/1/22)

  2. Governor's Action Deadline 11:59 p.m., April 11, 2022

  3. Enrolled Bill communicated to Governor on March 11, 2022

  4. Impact statement from TAX (HB368ER)

  5. Signed by President

  6. Signed by Speaker

  7. Enrolled

  8. Passed Senate (40-Y 0-N)

  9. Read third time

  10. Constitutional reading dispensed (40-Y 0-N)

  11. Reported from Finance and Appropriations (15-Y 0-N)

  12. Referred to Committee on Finance and Appropriations

  13. Constitutional reading dispensed

  14. VOTE: Block Vote Passage (99-Y 0-N)

  15. Read third time and passed House BLOCK VOTE (99-Y 0-N)

  16. Read second time and engrossed

  17. Read first time

  18. Reported from Finance (21-Y 0-N)

  19. Impact statement from TAX (HB368)

  20. Referred to Committee on Finance

  21. Prefiled and ordered printed; offered 01/12/22 22102322D

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 5 co-sponsors · 142 not signed on

Not signed on (142)

142 members have not signed on to this bill.

Show all 142 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed Senate (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Passed 15 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 15000
Total 15000
% of votes cast 100%0%0%0%
How each member voted (15)
Member Party Vote
McClellan, Jennifer L. — Yea
Barker, George L. — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Howell, Janet D. — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Newman, Stephen D. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Ruff, Frank M., Jr. — Yea
Saslaw, Richard L. — Yea
Vogel, Jill Holtzman — Yea

Official roll call →

Passed 98 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 98001
Total 98001
% of votes cast 99%0%0%1%
How each member voted (99)
Member Party Vote
Cordoza, A.C. — Yea
Greenhalgh, Karen S. — Yea
March, Marie E. — Yea
Taylor, Kim A. — Yea
Adams, Dawn M. — Yea
Adams, Les R. — Yea
Alfonso H. Lopez — Yea
Angelia Williams Graves — Yea
Anne Ferrell Tata — Yea
Avoli, G. "John" — Yea
Batten, Amanda E. — Yea
Bell, Robert B. — Yea
Betsy B. Carr — Yea
Bill Wiley — Yea
Bourne, Jeffrey M. — Yea
Briana D. Sewell — Yea
Bulova, David L. — Yea
Byron, Kathy J. — Yea
C.E. Cliff Hayes, Jr. — Yea
Campbell, Jeffrey L. — Yea
Campbell, Ronnie R. — Yea
Charniele L. Herring — Yea
Chris S. Runion — Yea
Christopher T. Head — Yea
Convirs-Fowler, Kelly K. — Yea
Coyner, Carrie E. — Yea
Dan I. Helmer — Yea
Danica A. Roem — Yea
David A. Reid — Yea
Davis, Glenn R. — Yea
Delores L. McQuinn — Yea
Don Scott — Yea
Edmunds, James E., II — Yea
Elizabeth B. Bennett-Parker — Yea
Emily M. Jordan — Yea
Fariss, C. Matthew — Yea
Filler-Corn, Eileen — Yea
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Yea
Gooditis, Wendy W. — Yea
Guzman, Elizabeth R. — Yea
H. Otto Wachsmann, Jr. — Yea
Hudson, Sally L. — Yea
Irene Shin — Yea
Israel D. O'Quinn — Yea
Jackie H. Glass — Yea
James A. "Jay" Leftwich — Yea
James W. Morefield — Yea
Jason S. Ballard — Yea
Jeion A. Ward — Not Voting
Jenkins, Clinton L. — Yea
Jessica L. Anderson — Yea
Joseph P. McNamara — Yea
Karrie K. Delaney — Yea
Kathy K.L. Tran — Yea
Keam, Mark L. — Yea
Knight, Barry D. — Yea
Kory, Kaye — Yea
LaRock, Dave A. — Yea
Lamont Bagby — Yea
Luke E. Torian — Yea
M. Keith Hodges — Yea
Marcia S. "Cia" Price — Yea
Marcus B. Simon — Yea
Marshall, Daniel W., III — Yea
McGuire, John J., III — Yea
Michael J. Webert — Yea
Michelle Lopes Maldonado — Yea
Mike A. Cherry — Yea
Mullin, Michael P. — Yea
Mundon King, Candi — Yea
Murphy, Kathleen — Yea
Nadarius E. Clark — Yea
Orrock, Robert D., Sr. — Yea
Patrick A. Hope — Yea
Paul E. Krizek — Yea
Phillip A. Scott — Yea
Plum, Kenneth R. — Yea
R. Lee Ware — Yea
Ransone, Margaret B. — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robert S. Bloxom, Jr. — Yea
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Sam Rasoul — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Wyatt — Yea
Shelly A. Simonds — Yea
Sickles, Mark D. — Yea
Subramanyam, Suhas — Yea
Tara A. Durant — Yea
Terry G. Kilgore — Yea
Terry L. Austin — Yea
Thomas C. Wright, Jr. — Yea
Tony O. Wilt — Yea
Vivian E. Watts — Yea
Wampler, William C., III — Yea
Wendell S. Walker — Yea
Wren M. Williams — Yea

Official roll call →

Passed 21 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 21001
Total 21001
% of votes cast 95%0%0%5%
How each member voted (22)

Official roll call →

Subjects

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Frequently asked questions

What does HB 368 do?
Refunds of local taxes; authority of treasurer. Increases from $5,000 to $10,000 the maximum amount that the governingbody of a locality may authorize its treasurer to approve and issuefor a refund of taxes paid as a result of an erroneous tax assessment.
Who sponsors HB 368?
HB 368 is sponsored by Angelia Williams Graves, Nadarius E. Clark, Jackie H. Glass, Marcia S. "Cia" Price, Sam Rasoul, and Kelly K. Convirs-Fowler.
What is the current status of HB 368?
This bill has been enacted into law. Introduced January 11, 2022. Enacted.
Where can I track HB 368?
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