2025 Regular SessionVirginia Legislature

HB2404: Real property tax; certain driveways owned by disabled veterans and surviving spouses exempted.

Legislative Summary

Real property tax; exemptions for disabled veterans and surviving spouses; driveways. Clarifies that any driveway used to access land otherwise exempt from real property taxes as being owned by a veteran who has a 100 percent service-connected, permanent, and total disability shall also be exempt from such taxation. The bill also clarifies that any driveway used to access land otherwise exempt from real property taxes due to being owned by a surviving spouse of a member of the armed forces who died in the line of duty shall be similarly exempt from real property taxes.

Demographic Impact

Overall analysis of equity impact

90% Positive
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Bill History

1/8/2025
Prefiled and ordered printed; Offered 01-08-2025 25100087D
House of Delegates
1/8/2025
Referred to Committee on Finance
House of Delegates
1/17/2025
Impact statement from TAX (HB2404)
House of Delegates
1/24/2025
Assigned Finance sub: Subcommittee #1
House of Delegates
1/27/2025
Subcommittee recommends laying on the table (5-Y 3-N)
House of Delegates
1/29/2025
Reported from Finance (22-Y 0-N)
House of Delegates
1/31/2025
Read first time
House of Delegates
2/3/2025
Read second time and engrossed
House of Delegates
2/4/2025
Read third time and passed House (97-Y 0-N)
House of Delegates
2/4/2025
Reconsideration of passage agreed to by House
House of Delegates
2/4/2025
Passed House (99-Y 0-N)
House of Delegates
2/5/2025
Constitutional reading dispensed (on 1st reading)
Senate
2/5/2025
Referred to Committee on Finance and Appropriations
Senate
2/17/2025
Passed by indefinitely in Finance and Appropriations (10-Y 4-N)
Senate

Roll Call Votes

Passed by indefinitely in Finance and Appropriations (10-Y 4-N)
2/17/2025
10
Yea
4
Nay
0
Not Voting
1
Absent
Result: PASSED
Read third time and passed House (97-Y 0-N)
2/4/2025
97
Yea
0
Nay
0
Not Voting
3
Absent
Result: PASSED
Passed House (99-Y 0-N)
2/4/2025
99
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
Reported from Finance (22-Y 0-N)
1/29/2025
22
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Subcommittee recommends laying on the table (5-Y 3-N)
1/27/2025
5
Yea
3
Nay
0
Not Voting
1
Absent
Result: PASSED