HB10Introduced in the House of Delegates
Real property tax; classification of land and improvements.
Introduced by Joseph McNamara, District 40
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Real property tax; classification of land and improvements. Reclassifies improvements to real property as a separate class of real property and authorizes any locality to impose a real property tax on improvements to real property at a tax rate that is different than the rate applied to the land on which such improvements are located. Such rate may exceed, equal, or be less than the tax imposed upon the land on which the improvements are located. Under current law, such classification is allowed only for the Cities of Fairfax, Poquoson, Richmond, and Roanoke. For the Cities of Fairfax, Richmond, and Roanoke, the rate applied shall not exceed the rate applied to land under current law. The City of Poquoson is currently the only locality authorized to impose a rate in excess of the rate applied to land. The bill applies only to taxable years beginning on and after July 1, 2026.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee recommends laying on the table (10-Y 0-N) · January 20, 2026
7
Yes
0
No
0
Absent or Not Voting
7 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Elizabeth Bennett-Parker | 5 | Yes |
| Karen Keys-Gamarra | 7 | Yes |
| Margaret Franklin | 23 | Yes |
| Stacey Annie Carroll | 64 | Yes |
| Nicole Cole | 66 | Yes |
| Lindsey Dougherty | 75 | Yes |
| Bonita Anthony | 92 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26101669D
Referred to Committee on Finance
Assigned HFIN sub: Subcommittee #2
Fiscal Impact statement From TAX (1/17/2026 11:50 am)
Fiscal Impact statement From TAX (1/19/2026 7:56 pm)
Subcommittee recommends laying on the table (10-Y 0-N)
Left in Finance
Verify the information
Our commitment to neutrality
We provide factual information only. We never tell you which politicians or bills to support, and we do not rank, score, or endorse anyone.