HB 72 Virginia House of Delegates · 2026 Regular Session

Real property tax; classification of land and improvements in City of Fredericksburg.

Summary

Real property tax; classification of land and improvements; City of Fredericksburg. Authorizes the City of Fredericksburg 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 was incorporated into HB 282.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2025

Committee Review

Floor Vote

Governor

Introduced Dec 31, 2025 Last action Jan 21, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Subcommittee #2 Subcommittee Substitute · 1 edit

MINOR

This bill was amended from its original 'Introduced' version to a 'Substitute' version, primarily changing the formatting and presentation rather than the substantive policy. The core legislative text regarding property tax classification remains unchanged, though the document now includes additional header information typical of floor amendments.

TECHNICAL

The bill was reformatted from an original introduction to a floor amendment substitute version, adding standard legislative header information including the date 'OFFERED FOR CONSIDERATION 1/20/2026' and page numbering. The actual legislative text regarding property tax classification for cities in Virginia remains substantively identical.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jan 20, 2026

Lower · Passed

Subcommittee recommends reporting (9-Y 1-N)

lower

Jan 20, 2026

Lower · Passed

House subcommittee offered

lower

Dec 31, 2025

Committee

Referred to Committee on Finance

lower

1 primary · 0 co-sponsors