Virginia · 2026 Regular Session · Bill
HB 72: Real property tax; classification of land and improvements in City of Fredericksburg.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 72 is a bill introduced in the Virginia House on December 31, 2025. According to its official title, it concerns: Real property tax; classification of land and improvements in City of Fredericksburg. Primary sponsor: Josh Cole (Democratic). Most recent recorded action (January 21, 2026): Incorporated by Finance (HB282-Callsen) (Voice Vote).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Josh Cole | Primary sponsor | Democratic | House | 65 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Incorporated by Finance (HB282-Callsen) (Voice Vote)
- Subcommittee recommends reporting (9-Y 1-N)
- House subcommittee offered
- Fiscal Impact statement From TAX (1/18/2026 4:24 pm)
- Fiscal Impact statement From TAX (1/14/2026 8:10 pm)
- Referred to Committee on Finance
- Prefiled and ordered printed; Offered 01-14-2026 26102223D