Kathy Tran
- Democratic
- Delegate
- District 18
Primary
Classification of real property owned by certain surviving spouses for tax purposes. Provides that beginning with taxable year 2022, any locality may declare real property owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination from the U.S. Department of Defense, where such death was not the result of criminal conduct, and where the spouse occupies the real property as his principal place of residence and does not remarry, a separate class of property for local taxation of real property that may be taxed at a different rate than that imposed on the general class of real property, provided that the rate of tax is greater than zero and does not exceed the rate of tax on the general class of real property.
Classification of real property owned by certain surviving spouses for tax purposes. Provides that beginning with taxable year 2022, any locality may declare real property owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination from the U.S. Department of Defense, while performing official military activities and where such death was not the result of criminal conduct, and where the spouse occupies the real property as his principal place of residence and does not remarry, a separate class of property for local taxation of real property that may be taxed at a different rate than that imposed on the general class of real property, provided that the rate of tax is greater than zero and does not exceed the rate of tax on the general class of real property.
Classification of real property owned by certain surviving spouses for tax purposes. Provides that beginning with taxable year 2022, any locality may declare real property owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination from the U.S. Department of Defense, where the spouse occupies the real property as his principal place of residence and does not remarry, a separate class of property for local taxation of real property that may be taxed at a different rate than that imposed on the general class of real property, provided that the rate of tax is greater than zero and does not exceed the rate of tax on the general class of real property.
Approved by Governor-Chapter 77 (effective 7/1/22)
Governor's Action Deadline 11:59 p.m., April 11, 2022
Enrolled Bill communicated to Governor on March 22, 2022
Signed by President
Impact statement from TAX (HB957ER)
Enrolled
Signed by Speaker
VOTE: Adoption (97-Y 0-N)
Senate amendment agreed to by House (97-Y 0-N)
Read third time
Passed Senate with amendment (39-Y 0-N)
Engrossed by Senate as amended
Amendment by Senator agreed to
Reading of amendment waived
Constitutional reading dispensed (39-Y 0-N)
Reported from Finance and Appropriations with amendment (15-Y 0-N)
Senate committee, floor amendments and substitutes offered
Impact statement from TAX (HB957H1)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House BLOCK VOTE (99-Y 0-N)
VOTE: Passage (99-Y 0-N)
Read second time
Engrossed by House - committee substitute HB957H1
Committee substitute agreed to 22105620D-H1
Read first time
Reported from Finance with substitute (22-Y 0-N)
Committee substitute printed 22105620D-H1
House committee, floor amendments and substitutes offered
House subcommittee amendments and substitutes offered
Subcommittee recommends reporting with substitute (8-Y 0-N)
House subcommittee amendments and substitutes offered
Assigned Finance sub: Subcommittee #3
Impact statement from TAX (HB957)
Referred to Committee on Finance
Prefiled and ordered printed; offered 01/12/22 22100675D
| Bill Text Versions | Format |
|---|---|
| Prefiled and ordered printed; offered 01/12/22 22100675D | PDF HTML |
| Committee substitute printed 22105620D-H1 | PDF HTML |
| HB957ER | PDF HTML |
| CHAP0077 | PDF HTML |
| Document | Format |
|---|---|
| Fiscal Impact Statement: HB957FER161.PDF | |
| Fiscal Impact Statement: HB957FH1161.PDF | |
| Fiscal Impact Statement: HB957F161.PDF | |
| Amendment: HB957ASE | HTML |
| Amendment: HB957AS | HTML |
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