SB649Introduced in the Senate
Real property tax; special assessment on basis of use, notice requirements.
Introduced by Mark Obenshain, District 2
What does this bill do?
Plain-English breakdown
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Official description
Real property tax; special assessment for land use; notice requirements; civil penalty. Establishes notice requirements for the sale of real estate that is valued, assessed, and taxed by a locality under a special assessment on the basis of use. The bill directs the Department of Taxation to create a written notice that may be provided to the purchaser of real estate in a land use program. The notice must include disclosures regarding the special classification of the real estate and liability for roll-back taxes if a change in use occurs. The bill also requires settlement agents to provide this written notice to purchasers of real estate in a land use program and to obtain the purchaser's written acknowledgement of receipt of the notice. The willful failure of a settlement agent to provide the notice and obtain the written acknowledgement will subject the settlement agent to a civil penalty in an amount not exceeding $250. The bill directs the Real Estate Board to include in the residential property disclosure statement on its website a statement that the owner makes no representations or warranties with respect to whether the property is located in a locality that has adopted a land-use plan that may provide use value assessment and taxation for certain real estate and that advises purchasers to exercise due diligence to determine whether the property may be subject to roll-back taxes and interest for taxation on the basis of a use assessment and the liability for additional taxes and penalties that may attach if a change in use occurs. Finally, the bill has a delayed effective date of January 1, 2027.
Where it stands
Acts of Assembly Chapter text (CHAP0309)
April 6, 2026
How did lawmakers vote?
House of Delegates votes
2 recorded votes · each counted separately
Senate votes
3 recorded votes · each counted separately
House of DelegatesStage: Passed House with amendment (97-Y 0-N 0-A) · February 23, 2026
97
Yes
0
No
2
Absent or Not Voting
99 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 |
|---|---|---|
| Patrick Hope | 1 | Yes |
| Adele McClure | 2 | Yes |
| Alfonso Lopez | 3 | Yes |
| Charniele Herring | 4 | Yes |
| Kirk McPike | 5 | Yes |
| Richard Sullivan | 6 | Yes |
| Karen Keys-Gamarra | 7 | Yes |
| Irene Shin | 8 | Yes |
| Karrie Delaney | 9 | Yes |
| Dan Helmer | 10 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26104707D
Referred to Committee on Finance and Appropriations
Fiscal Impact statement From TAX (1/26/2026 10:34 pm)
Reported from Finance and Appropriations (14-Y 0-N)
Rules suspended
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
Passed by for the day Block Vote (Voice Vote)
Passed by for the day
Read second time
Floor offered Senator Obenshain Substitute
Reading of substitute waived (Voice Vote)
Senator Obenshain Substitute agreed to
Engrossed by Senate Block Vote (Voice Vote)
Engrossed by Senate - floor substitute
Read third time and passed Senate (38-Y 0-N 0-A)
Placed on Calendar
Read first time
Referred to Committee on Finance
Fiscal Impact statement From TAX (2/18/2026 7:43 am)
House committee offered
Reported from Finance with amendment(s) (21-Y 0-N)
Read second time
Read third time
committee amendment agreed to
Engrossed by House as amended
Passed House with amendment (97-Y 0-N 0-A)
House amendment agreed to by Senate (40-Y 0-N 0-A)
Enrolled
Bill text as passed Senate and House (SB649ER)
Signed by Speaker
Signed by President
Enrolled Bill communicated to Governor on March 10, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026
Fiscal Impact statement From TAX (3/23/2026 10:20 am)
Approved by Governor-Chapter 309 (effective 1/1/2027)
Acts of Assembly Chapter text (CHAP0309)
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