Real property tax; special assessment on basis of use, notice requirements.
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “An Act to amend and reenact § 55.1-703 of the Code of Virginia and to amend the Code of Virginia by adding sections numbered 55.1-1008.1 and 58.1-3234.1, relating to real property tax; special assessment for land use; notice requirements; civil penalty.” Read the full text
2026 session
What it does
Real property tax; special assessment for land use; notice requirements; civil penalty. Establishes notice requirements for the sale of real estate that is valued, assessed, and taxed by a locality under a special assessment on the basis of use. The bill directs the Department of Taxation to create a written notice that may be provided to the purchaser of real estate in a land use program. The notice must include disclosures regarding the special classification of the real estate and liability f
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced · Jan 14, 2026
Acts of Assembly Chapter 309 (latest official status)
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
1
sponsor on the bill
Sponsors
Mark D. Obenshain
Recorded votes
Finance Amendment agreed to by SenateSenate · 2026-02-25 · P · Y 40
Passed House with amendment (97-Y 0-N 0-A)House of Delegates · 2026-02-23 · P · Y 97, X 2
Reported from Finance with amendment(s) (21-Y 0-N)House of Delegates · 2026-02-18 · P · Y 21, X 1
Read third time and passed Senate (38-Y 0-N 0-A)Senate · 2026-01-30 · P · Y 38, X 2
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)Senate · 2026-01-28 · P · Y 40
Reported from Finance and Appropriations (14-Y 0-N)Senate · 2026-01-27 · P · Y 14, X 1
Roll-call results shown verbatim from the Virginia legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Acts of Assembly Chapter 309.