Photo of Kathy J. Byron
R Virginia House · District 22

Rep. Kathy J. Byron

Contact Email
Compare
Total votes
6,267
all sessions
Attendance
100%
8 missed
Near the chamber average
With party
96%
of cast votes
Lower than 84% of chamber peers
Bipartisan score
2%
crosses aisle rarely
Higher than 84% of chamber peers
Sponsored
368
bills & resolutions
Near the chamber average
Committees
0
assignments
368 bills and resolutions

Sponsored bills

Total
368
Primary
99
Co-sponsor
269
This page
368
matching current filters
Primary HB 2104
In committee · Virginia House · Lead sponsor
Machinery and tools tax; valuation, appeal of certain local taxes.

Permits the commissioner of the revenue to utilize any method that may reasonably be expected to determine actual fair market value of machinery and tools, in addition to specific methods required under current law. The bill also requires the commissioner of the revenue, upon request, to take into account the condition of the machinery and tools, all forms of depreciation, including obsolescence, and any other factor that is not adequately taken into account by the valuation method otherwise used. The bill requires the commissioner of the revenue to provide to taxpayers upon request a description of his valuation methods, any adjustments that have been made to reflect the taxpayer's appraisal or written concerns, and the factual and legal bases on which the commissioner relies for disagreeing with the taxpayer's qualified appraisal. The bill also gives the Tax Commissioner authority to issue advisory written opinions in specific cases to interpret the law related to valuations involving independent appraisals of manufacturers' machinery and tools that are presented by the taxpayer to the commissioner of the revenue. In appeals to the Tax Commissioner of the valuation of machinery and tools, the bill permits the taxpayer to value the property by allocating the total value of all machinery and tools at a facility among individual items of property according to the percentage of the original cost that each such item of property bears to the total original cost of all of the property. The bill also requires the Tax Commissioner to make certain determinations and findings related to the appeal.

In committee Feb 8, 2017 0 co-sponsors
Showing 341 to 350 of 368 bills
Previous 1 34 35 36 37 Next