My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

Unless these bills tax the rich, I’m not interested!

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

Comments Document

Please see attached letter of support for HB 540

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

SUPPORT HB 695 (Ware) Short-term rentals; Department of Taxation to establish a registry, civil penalty. HB 695 directs the Department of Taxation to establish a registry of short-term rental properties and require accommodations providers and intermediaries to register. Under the bill, an accommodations provider shall provide to the Department its name and the address of each property it offers for short-term rental. The majority of the travel and lodging industry, VML and VaCO all support this bill. The bill has been submitted at the request of the Commissioner of the Revenue Association of Virginia A as two accommodations intermediaries (i.e. Airbnb and Hotel Tonight, an Airbnb subsidiary) are non-compliant with current law.

Comments Document

On behalf of the Council On State Taxation I respectfully submit the attached comments.

My name is Adam Charney, Mayor of Cape Charles. The Town opposes this bill in total. Registration at the state level for accommodation intermediaries and providers will effectively set up a dual registration system, one at the state level and one locally. Locally, our town requires a business license for individual rental units, collecting the same information as suggested in the proposed bill. The proposed bill also provides that localities will monitor STRs for lawful registration and report discrepancies to the appropriate intermediaries. This is totally unacceptable; municipalities should never be subservient to special interests. On the contrary, the Commonwealth should ensure that intermediaries provide itemized collection information to localities to ensure accountability, which some are not currently doing. Intermediaries should also notify localities when their listed rentals are occurring without a locality’s business license. We ask that you please devise ways to help your localities, rather than increasing their burden to the benefit of special interests. Thank you.

The North Virginia Beach Civic League (NVBCL) requests a clarifying line amendment to add language to the effect that nothing in section 58.1-612.3 shall limit the authority of localities to regulate or prohibit short-term rentals. Otherwise, we withdraw our prior objections.

I understand that bills are being considered or introduced concerning STRs. I refer to SB 544, portions of HB 695, SB 304/HB900. I am strongly opposed to any action by the general assembly that would, specifically: Compel localities to allow short term rentals (STRs) Limit the ability of localities to regulate STRs Override local authority for STR land use or planning, such as by exempting realtors or other entities from compliance with local ordinances regarding STRs. Thank you for your consideration in this matter. Sincerely, Chrysta Donatelli 228 50th Street Virginia Beach, VA 23451

STRONGLY OPPOSE any action by the Virginia General Assembly that would: • Compel localities to allow Short-Term Rentals (STRs), or • Limit the ability of localities to regulate STRs, • Override local authority for STR land use or planning, such as by exempting realtors or other entities from compliance with local ordinances regarding STRs.

Comments Document

The North Virginia Beach Civic League (NVBCL), STRONGLY OPPOSES any action by the Virginia General Assembly that would: • Compel localities to allow Short-Term Rentals (STRs), or • Limit the ability of localities to regulate STRs, • Override local authority for STR land use or planning, such as by exempting realtors or other entities from compliance with local ordinances regarding STRs. Accordingly, NVBCL requests the following modifications to resolve our exceptions to this bill: 1. Paragraph D, states “The commissioner of the revenue or other assessing official may share the information described in subdivisions C 1, 2, and 3 with the officials responsible for zoning in his locality; however, the information described in subdivision C 4 shall remain confidential and shall not be shared.” a. We request that the word “may” be changed to “will”, AND that a reasonable time period be specified for how frequently local revenue officials will provide this information to local zoning officials, ideally monthly but not less than quarterly. Otherwise, the existing language of this bill gives total discretion to the commissioner of the revenue or other assessing official to: i. decline to share any of the information, or ii. determine the types of allowed information they will or will not provide, or iii. determine specific STRs, providers, or intermediaries for which they will or will not provide information, or iv. delay sharing the information for so long that zoning officials cannot enforce the provisions of this bill timely and effectively. b. We request that “The individual period of rental by calendar date” be moved from C 4 to a separate subdivision, and that it be INCLUDED in information that will be shared with local zoning officials. This information is critical to allow local zoning officials to enforce the provisions of this bill timely and effectively. 2. We request that paragraph F be modified to apply the SAME enforcement and penalties apply equally to BOTH PROVIDERS AND INTERMEDIARIES. a. As drafted, the enforcement and penalties in this bill apply ONLY to accommodations PROVIDERS, but not to accommodations INTERMEDIARIES. 3. We request this bill be amended to state EXPLICITLY that it applies to real estate licensees. Otherwise, Code of Virginia Section 58.1-602 specifically excludes real estate licensees from the definition of an “accommodations intermediary”. a. As currently drafted, this bill does not apply to real estate licensees offering STRs, whether owned by them OR a client, or whether they are located near the STRs that they offer to be able to deal with problems timely. Real estate licensees must be subject to the same requirements as all other accommodations providers and intermediaries. NOTHING in the Code of Ethics, Fiduciary Duties, or training for real estate licensees specifically addresses STRs, so there is no basis to exempt them from the same requirements that otherwise apply to all accommodations providers and intermediaries. 4. We request that language be added to this bill stating that nothing set forth in this section shall limit localities from regulating or prohibiting short-term rentals.

Va did not raise the gas tax for 35 years,,,,,Our roads fell far behind NC, There are road projects all over now inmpoving them. DON'T GO BACKWARDS NOW!!!

PLEASE OPPOSE HB 1328 (NcNamara) Transient occupancy taxes; administration. Makes changes to the administration of transient occupancy taxes by requiring the Department of Taxation, instead of the locality, to collect such taxes. Transient occupancy tax is a LOCAL tax; LOCALLY administered. SB651, effective 10/1/2022, passed in the 2022 General Assembly Session amended §58.1-3826(F) as follows: F. Subject to applicable laws, an accommodations intermediary shall submit to a locality the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in such locality. Such information shall be submitted monthly. All other providers of accommodations in the Commonwealth, with the exception of AirBnB and its’ subsidiaries, are in full compliance with the current code. Companies NOT in compliance with the code as written: AirBnB; Hotel Tonight (owned by AirBnB). Representatives for AirBnB have claimed they are unable to comply due to constraints of the Fourth Amendment to the U.S Constitution. AirBnB is the only entity asserting this claim. AirBnB further claims that providing this information would be overly burdensome, though the very information we require is provided freely to AirBnB’s hosts through an internal portal. AirBnB is proposing legislation that would codify State administrative authority over local transient occupancy tax while allowing AirBnB to continue to renege on its obligation to provide local tax officials with the data they need to do their jobs. Therefore, we respectfully request that you oppose HB 1328, as localities, not the Department of Taxation, are the appropriate administrators of local taxes.

Comments Document

On behalf of the Council On State Taxation I respectfully submit the attached comments.

My name is Adam Charney, Mayor of Cape Charles. The town opposes this bill in total with concerns similar to those regarding our opposition to HB 695, State-wide Registration for STRs. TOT tax collection for all accommodation providers and intermediaries should occur at the local level, where policing and accountability can most effectively occur, and without the need for additional local burdens associated with more state bureaucracy. If needed; development of electronic interfaces for accommodation intermediaries that may be necessary to facilitate their businesses, should be funded with private, not public funds. Thank you.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

Prince William County Real Estate Assessments Office opposes HB 1446 on the grounds that paragraph 2(g): 1. precludes the jurisdiction from using published capitalization rates, whereas we know from experience that market rate housing capitalization rates are highly comparable to affordable housing capitalization rates; 2. precludes the jurisdiction from using actual capitalization rates derived from market activity since the wording of the bill effectively makes any property that sells non-comparable to others, therefore unusable. HB 1446 states “for market derived rates to be used, properties must be highly comparable including comparability of property type, remaining economic life, operating expense ratios, physical condition, ratios of land-to-improvements as proportions of total property value, income streams, terms of sale, types of financing, types of buyers, and market conditions at the time of sale and time of assessment”; 3. precludes the jurisdiction from effectively using any other method than the band of investment (BOI) technique in establishing the capitalization rate. BOI typically generates capitalization rates that are higher than capitalization rates derived from market transactions or the published rates, resulting in values that can be significantly below fair market value; 4. the band of investment method employs weighted cost of capital in the calculation of the capitalization rate, therefore is inconsistent with establishing the fair market value of the fee simple estate as required by Virginia law Therefore: HB 1446 would result in affordable housing assessments to be: a) below fair market value as defined in the law and, b) inequitable with any affordable housing that sold at market (likely lower) cap rates which would arguably be assigned the actual capitalization rate it transacted at.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

House Bill 1446 amending §58.1-3295. Assessment of real property: affordable housing poses a serious threat to assessing authorities on a multitude of levels. The proposed bill essentially creates a scope of work which requires a single property appraisal for affordable housing properties limited solely to the income approach to value. This is a dangerous practice since the substitute has not been vetted by all interested parties. Either way, it is still a bad bill. Another point is the bill requires us as assessors to use the income approach (with penalties if we do not) but does not require the land owner to report the income and expense statements to us. We currently have the ability to ask for I & E but there is not a requirement or repercussion if they do not provide it. The other point is the proposed bill removes the presumption of correctness. They changed the language yesterday to remove the words “presumption of correctness” but the new language is just fluff and does the same thing in removing the presumption. Sincerely Dayle

This bill could have taxpayers of cities and counties paying attorneys if they prevail in court cases, which is totally wrong! Tenants will not benefit from rents being reduced as a result of this legislation. This is designed to increase Property Owners bottom line and produce addional income for attorneys. We are professionals and we provide accurate assessments. This legislation will conflict with the overiding statute that requires us to follow market value in assessing real estate. Thank You.

I oppose this bill. I ask that it either be left to die in committee, or it be carried over for off-season work to address the perceived issues. I represent a lot of clients on affordable housing assessment issues. In my view, this is a bill that is using a sledge hammer when a fly swatter would do. Some additional training and instruction would be better than creating yet another unfunded mandate for localities to hire fee appraisers, and forced, as a practical matter, to settle favorably to the property owners or else face litigation in which the potential attorney's fees award may exceed the amount at issue. It looks like each locality would need to hire an appraiser to comply with the mandates of this section for each assessment of affordable housing, essentially doing a fee simple income approach and otherwise follow the statute. The existing exemption for an in-house assessor from licensure by the state as a private fee simple appraiser would be worthless. Moreover, citizen Boards of Assessors and Boards of Equalization (or BORs) with no budget would also be required to engage an appraiser to comply on any appeal of an assessment of affordable housing, since the same appraisal methods here are mandated. Frankly, the existing statute seems to mandate a fair method of assessment. Better training would seem the answer if indeed there is a problem. As it stands today, there are many inexpensive answers to complaints that the income approach should be used. For example, there are multiple administrative processes (short summary only): - Assessor appeals (upon assessment notice or 58.1-3350), - Board of Equalization appeals (on appeal from assessment or 58.1-3350), - Code 58.1-3980 Commissioner of the Revenue appeals. One of these processes typically work. If not, an offer in compromise under 58.1-3994 with the Commissioner of the Revenue may be available. Lastly, if the process is not followed and those means to correct the method of assessment won't work, the locality can settle the matter through an agreed settlement using the power of the court under 58.1-3350 (filed by locality or COR), and 58.1-3984 and 58.1-3987 (filed by taxpayer). I have seen each of the above approaches used successfully by affordable housing property owners. Again, I oppose HB 1446 and ask it be left to die in committee or, at the least, be carried over for off-season work to address the perceived issues.

House Bill 1446 amending §58.1-3295. Assessment of real property: affordable housing poses a serious threat to assessing authorities on a multitude of levels. The proposed bill essentially creates a scope of work which requires a single property appraisal for affordable housing properties limited solely to the income approach to value. Most concerning of all is paragraph 7, “For any provision of this section that is in direct conflict with any other section in this title, the provisions of this section control.” Not only will this supersede existing statute, this bill conflicts with precedence established by the Supreme Court of Virginia. Furthermore, it is not uncommon for other states and courts of law to cite legislation from another state to meet their ends. This is a bad bill altogether. The existing statute seems to mandate a fair method of assessment. And if that method is not used, there are administrative process: - Assessor appeals (upon assessment notice or 58.1-3350), - BOE appeals (on appeal from assessment or 58.1-3350), - Perhaps 58.1-3980 COR appeals. One of these processes typically work. If not, an offer in compromise under 58.1-3994 with the COR may be available. Lastly, if the process is not followed and those means to correct the method of assessment won't work, the locality can settle the matter through an agreed settlement using the power of the court under 58.1-3350 (filed by locality or COR), and 58.1-3984 and 58.1-3987 (filed by taxpayer). If the proper method is followed but the taxpayer has an objection to the assessment and the requirements of 58.1-3984(B) are met, as a last resort, the taxpayer may receive relief from the court under 58.1-3987 under existing law.

My name is Stephenie Love and I am the real estate assessor for the City of Poquoson. I am a resident of King George County and I am on the legislative committee for the Virginia Association of Assessing Officers (VAAO). On behalf of that committee I am sending this commentary in opposition of HB 1446 Real property tax; assessment of real property used for affordable housing. The bill mandates the procedure in which these properties are assessed for tax purposes, narrowing the scope of work to a single method. This method, the income approach, is further narrowed to the yield capitalization technique because comparable rent for such properties is considered private information. The bill goes on to specifically detail the scope of work for the assessing officer in addition to directing that they project future income potential and operating expenses for the property (paragraph 2a). If HB1446 is adopted as written it seems each jurisdiction would need to hire an appraiser to comply with the mandates of this section for each assessment of affordable housing, essentially doing a fee simple income approach and otherwise follow the statute. Citizen Boards (BOAs and BOE) with no budget would also be required to engage an appraiser to comply on any appeal of an assessment of affordable housing, since the same appraisal methods are mandated to them. If at any time the assessing officer and/or appraiser and/or board is found to have ventured outside the scope of work prescribed in the bill (considering a market sale of a similar property for instance), the resulting assessment will not be entitled to the presumption of correctness, and the jurisdiction will have to reimburse the appellant(s) for fees incurred in prosecuting the appeal. In the end, the bill seems to require that these properties NOT be assessed in a Mass Appraisal context (that can ensure equalization amongst like properties), but singularly and individually. Already existing law regarding affordable housing seems to mandate a fair method of assessment. And if that method is not used, there are administrative processes. Paragraph 7 of HB1446 makes this statute null and void. Please consider opposing HB 1446. Thank you for your time and consideration

HB 1446 amending §58.1-3295. Affordable Housing . This amendment is in stark contrast to current accepted Mass Appraisal practices, procedures, rules and standards. It is proposing a single property appraisal for affordable housing properties abandoning the other two approaches to value. It is extremely limiting and therefore poses a great potential for inequities in Mass Appraisal. Our current methodologies in place treat this subset of properties equitably and should the property owner disagree, there are already several avenues to appeal an assessment. We strongly oppose HB 1446 bill.

As an assessor, I am against HB 1446 which will amend Virginia Code §58.1-3295. Briefly, this proposed legislation goes against acceptable appraisal practices and is in direct conflict with precedence set forth by the Virginia Supreme Court. Many of my colleagues from localities across Virginia do not support this bill and I urge you to not support it either. Please pass-by indefinitely this legislation when you vote during committee and do not allow this legislation to advance. Thank you.

Due to the complexities invovled in this assessment... we oppose this bill.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.

My name is Elliott Bales, I live in Arlington, VA and I am a retired US Army officer and a professional actor. I ask you to pass HB 771 to help us continue to grow the film and video production industry in Virginia. As a member of SAG-AFTRA and an elected member of the SAG-AFTRA Washington-MidAtlantic Local Board - the actors' and performers' union - I have first hand experienced the value of having a strong industry to tell Virginia's stories and to allow Virginians to participate in this important work. It is frustrating and painful to see so much of our work go to other states with incentives that dwarf what Virginia offers. Having to travel to other locales to work and spending money in their local businesses and paying taxes to their states bleeds money that should be spent in the Commonwealth. My conversations with producers who want to film in Virginia because of our depth of talent, the scenic value of our geography, and the history that resides here always ends the same way - they take their business elsewhere because it is more profitable. It is time to make Virginia more competitive in this industry that is currently growing revenue at 7.2% year over year. The Commonwealth needs more of that revenue spent here. I applaud the subcommittee's unanimous vote to move this significant piece of legislation forward and look forward to the full committee's passage of as well. We do not want to work in Atlanta or New York or LA. We want to work in the Commonwealth of Virginia, spend our money here, and see filmmakers spend their dollars at our businesses. And when we pay our reasonable taxes, we want them to stay in Virginia.

I am a resident of Virginia since 2010. I am a member of IATSE local 487. I am a disabled person. I have been a professional artist and visual arts teacher for 20 years. I support any funding to bring tv, movies, and commercials to the Common Wealth. My role in the movie industry is to work with k-12 students while they are on location. I fully implement all lessons provided by their school teacher to complete on location to be up to date with their studies. Working in the production industry and with union assistance has helped my self confidence and improve my social ability. I understand what it is like to work in an underpaid agency. Along with managers who are ill-prepared to work with disabled staff. My hope is that with this influx of financial funds. Many of us disabled workers can work in an industry we are trained to do, plus enjoy seeing the outcome displayed on the big screen.