Virginia 2023 Regular Session

Virginia Senate Bill SB1161

Introduced
1/10/23  

Caption

Recordation tax; increases annual distribution to cities and counties.

Impact

The increased funding from the recordation tax is intended for vital public services, primarily targeting transportation facilities and public education. The bill mandates that localities use the distributed funds for construction, maintenance, and operational costs associated with transportation infrastructure, which can include highway systems and public transit facilities. The outlined distribution strategy is also designed to ensure that cities and counties can plan effectively for their local transportation and educational needs based on this predictable funding source.

Summary

SB1161 proposes to amend §58.1-816 of the Code of Virginia, increasing the annual distribution from the recordation tax to cities and counties. The bill outlines a structured approach for distributing tax revenues attributable to recorded deeds and other instruments, ensuring that local governments receive a more significant share of funds than in previous years. Specifically, it proposes an increase in the annual distribution of funds from $20 million to $60 million as of July 1, 2023, thereby providing additional resources for local services and infrastructure improvements.

Contention

While supporters of SB1161 argue that the enhanced funding will greatly benefit local governments by providing essential resources for infrastructure and public education, some may raise concerns about the distribution frequency and mechanism. There might be debates around ensuring that the funds are allocated efficiently and reach the intended projects without bureaucratic delays. Moreover, stakeholders may question whether the new formula for distribution fairly addresses the needs of all localities, particularly those that may not generate as much revenue through recorded deeds.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1000

A BILL to amend and reenact §§ 58.1-603.1, 58.1-811, and 58.1-816, as they are currently effective and as they may become effective, and 58.1-1744 of the Code of Virginia and to amend the Code of Virginia by adding in Title 33.2 a chapter numbered 39, consisting of sections numbered 33.2-3900 through 33.2-3914, and by adding a section numbered 58.1-802.6, relating to Rappahannock Area Transportation Authority established; funding; recordation tax; sales and use tax; report.

VA SB1307

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

VA SB66

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

VA H5501

Documentary Stamp Tax Distributions

VA H0260

Amends and adds to existing law to exempt food from sales tax and to revise sales tax distributions.

VA SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

VA S3543

Increases annual property tax deduction for senior citizens and disabled persons from $250 to $500.

VA SB1425

Retail Sales and Use Tax; data center exemption expiration, distribution of revenues.

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