Virginia 2026 Regular Session

Virginia House Bill HB167

Introduced
1/6/26  
Refer
1/6/26  
Report Pass
2/4/26  
Engrossed
2/9/26  
Refer
2/11/26  
Report Pass
2/17/26  
Enrolled
2/23/26  
Chaptered
4/13/26  

Caption

Tax exemptions; Confederacy organizations.

Impact

If enacted, HB167 would directly affect the property tax landscape in Virginia, particularly for organizations affiliated with the Confederacy. The bill seeks to establish clearer boundaries for tax exemptions, potentially removing or altering the previous privileges certain Confederate-related organizations had enjoyed. Such changes could lead to an increase in tax liabilities for these organizations or similar entities organized for historical preservation, requiring them to reassess their financial strategies and operations. Overall, the bill seeks to balance historical recognition with present-day legal and ethical considerations regarding tax obligations.

Summary

House Bill 167 focuses on amending property tax exemptions concerning organizations affiliated with the Confederacy, specifically featuring the Virginia Division of the United Daughters of the Confederacy. The bill proposes repealing certain sections of the Code of Virginia relating to tax exemptions for Confederate organizations, alongside adjustments to the definitions and applicability of existing exemptions for educational, religious, and nonprofit entities. The changes aim to clarify the current law and manage the tax implications for properties associated with such organizations while defining specific types of property that may be exempt from taxation.

Sentiment

The sentiment surrounding HB167 appears mixed and reflects broader societal debates regarding the legacy of the Confederacy in contemporary America. Supporters of the bill may argue that it is a necessary step toward addressing historical injustices and aligning current tax policy with modern values, while opponents may view it as an overreach that undermines the importance of historical memory and cultural heritage. As such, the bill contributes to an ongoing dialogue about how states recognize and handle their historical narratives in legal frameworks.

Contention

Notable points of contention include concerns from various groups regarding the implications of repealing tax exemptions related to the Confederacy. Critics argue that stripping tax relief from historical organizations can be seen as diminishing the cultural significance of certain histories, potentially leading to a re-examination of how history is taught and commemorated. The discussion reflects a tension between preserving historical legacies and addressing past grievances, indicating that the issue remains highly sensitive and politically charged.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1699

Tax exemptions; Confederacy organizations.

VA HB1913

Land records; recording and indexing fees.

VA HB1896

Real property tax; exemption by classification.

VA HB2302

Real property tax; exemption for religious buildings, rebuilding structure.

VA SB871

Retail Sales and Use Tax; media-related exemptions, sunset.

VA SB1178

Faith and housing; affordable housing on property owned by religious or tax-exempt organizations.

VA SB1351

Affordable housing; religious organizations and other tax-exempt properties.

VA HB2153

Comprehensive plan; housing development by nonprofit organizations.

VA HB1536

Retail Sales and Use Tax; exemption for certain baby products.

VA HB2049

Retail Sales and Use Tax; exemption for purchase of motor vehicle child restraint device.

Similar Bills

No similar bills found.