Virginia 2026 Regular Session

Virginia House Bill HB1051

Introduced
1/14/26  
Refer
1/14/26  

Caption

<p class=ldtitle>A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to income tax; real property tax relief credit.</p>

Impact

The proposed tax relief is set to be effective for tax years from January 1, 2026, to January 1, 2031. Eligible taxpayers who incur real property taxes equating to or exceeding four percent of their adjusted gross income would be able to claim a credit. The amount of this credit can go up to $500 for individual filers and $1,000 for joint filers, offering a substantial incentive for eligible families. Such measures could lead to significant savings for a range of households across Virginia, potentially enhancing their economic stability.

Summary

House Bill 1051 aims to introduce a real property tax relief credit for eligible taxpayers in Virginia. This bill allows individuals and couples filing jointly with specific income thresholds to receive a refundable tax credit against real property taxes. The eligibility criteria stipulate that to qualify, a person's federal adjusted gross income should not exceed $75,000 for singles or $100,000 for married couples filing jointly. This initiative is designed to alleviate the financial burden of property taxes on lower and middle-income households.

Contention

The introduction of HB1051 may foster debate around its implications for state revenue and the budget. Critics may question the long-term sustainability of such tax credits, given the financial impact on local governments that rely on consistent property tax revenues. There is also potential contention over the eligibility thresholds and whether they sufficiently cover the target demographic of lower-income homeowners. Thus, while the intent is to provide relief, lawmakers may have to grapple with balancing fiscal responsibility and the needs of their constituents.

Companion Bills

No companion bills found.

Previously Filed As

VA SB1378

Child tax credit; Virginia adjusted gross income.

VA HB2180

Child tax credit; Virginia adjusted gross income.

VA HB2639

Income tax, state; creates alternative schooling and public school tax credits.

VA SB1085

Income tax, state; creates alternative schooling and public school tax credits.

VA SB845

Virginia taxable income; standard deduction; sunset.

VA HB1962

Income tax, state; creates nonfamily adoption tax credit.

VA SB1488

Income tax, state; creates family caregiver tax credit.

VA HB2305

Income tax, state; eligible conception tax credit.

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.

Similar Bills

No similar bills found.