Comments Document

As the advocacy voice of the responsible pet care community, the Pet Advocacy Network represents the interests and expertise of retailers, companion animal suppliers, manufacturers, distributors, pet owners, and others involved in the many aspects of pet care across the United States. Our association promotes animal well-being and responsible pet ownership, fosters environmental stewardship, and ensures healthy pets' availability through our local, state, and federal work. In addition, we routinely advocate for legislative and regulatory proposals to protect the health, safety, and availability of companion animals and we have a particular interest in legislation aimed increase access to veterinary care. On behalf of the responsible pet care community, we ask that you vote YES on House Bill 1698. Nobody cares more about the health and safety of companion animals than we do here at the Pet Advocacy Network. We know that pets come in all shapes and sizes, from cats and dogs to lizards and guinea pigs – and each one of these cherished companion animals must be protected and cared for. Which is why we are thrilled to express our support for House Bill 1698, which would extend the sunset deadline for sales and use tax exemptions for medications used and dispensed by veterinarians to 2028. This legislation is vital for creating an accessible and affordable path to veterinary care, ensuring that our beloved pets receive the necessary preventative and wellness services that promote healthier, longer lives. The financial burden of high veterinary costs can lead pet owners to delay or even forgo essential veterinary visits. Such delays put pets at significant risk, often resulting in more severe health issues that can become much more costly to treat. We believe that addressing the rising costs in veterinary care through measures like the tax exemptions proposed in HB 1698 is a practical and necessary approach to alleviating the financial pressures that many pet owners face. We should be making it easier for pet owners in Virginia to access veterinary care, which is why we are hopeful you will pass this critical piece of legislation which would do just that.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Comments Document

Dear Chairperson Mudon King and Members of the House Subcommittee on Finance, As the advocacy voice of the responsible pet care community, the Pet Advocacy Network represents the interests and expertise of retailers, companion animal suppliers, manufacturers, distributors, pet owners, and others involved in the many aspects of pet care across the United States. Our association promotes animal well-being and responsible pet ownership, fosters environmental stewardship, and ensures healthy pets' availability through our local, state, and federal work. In addition, we routinely advocate for legislative and regulatory proposals to protect the health, safety, and availability of companion animals and we have a particular interest in legislation aimed increase access to veterinary care. On behalf of the responsible pet care community, we ask that you vote YES on House Bill 1698. Please find our comments in support of this important measure attached. Sincerely, Alyssa Miller-Hurley Vice President of Government Affairs

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Virginia First Cities is supportive of our valued member, the City of Winchester, as they are currently in litigation on the subject tax assessment issue. The Winchester City Council is unequivocally opposed to HB 1970. While respectful of the reputation and the important work that subject company is doing in Virginia, we urge the subcommittee to not preemptively overturn a Virginia Circuit Court ruling and ongoing litigation. There are broad implications for all local governments for granting tax exemptions for non-related operations especially when a court case is active.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

The city of Newport News strongly opposes this bill. A rate cap of 4% would result in a loss of revenue to the city of approximately $17.4 million which is the equivalent of almost 8 cents on the real estate tax dollar.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

The City of Portsmouth does not support this bill. Although it provides for replacement of the lost sales tax, and the state will reimburse, ever since the state began collecting the Communications Sales and Use Tax, localities have not received the full reimbursement of what is collected.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

The City of Portsmouth Director of Economic Development recommends supporting this legislation. It will provide localities the potential for additional revenue sources to support any potential future TIF districts that may be established locally.

I am writing as a concerned citizen with regard to HB2245. Given the need for affordable housing in Virginia as a whole, but especially in the Richmond Metro area, I feel that passage of this bill will not only disincentivize localities in this region from providing much needed housing but will incentivize affordable-housing owners to continually appeal their assessments yearly, burdening local taxpayers with the hefty bills invoiced by tax attorneys which are easily in the tens of thousands of dollars per case. By taking the financial burden off of landlords in this manner, you are allowing the bill to be passed on to taxpayers, thus taking money that could be earmarked for affordable housing and essentially placing it in the hands of those that do not need it, namely owners of affordable housing. Can you not see how this would negatively affect those that are already in need of affordable housing? If you can't build more housing because a locality is mired in debt by attorney fees, or fearful of such a prospect, then how will you provide the housing that's so desperately needed? As the bill is currently written, ANY change in the assessment is taken as evidence of a "win" by the landlords/owners. This means a factual error that results in the amendment of the assessment counts as a win and thus the locality pays the "reasonable" attorney fees. Does that seem fair to your constituents? I certainly don't think so. Also, as it stands assessors are hamstrung by being required to utilize only the income approach to value, which is one of three approaches to value recognized and utilized by USPAP (Uniform Standards for Professional Appraisal Practice). USPAP, in case you weren’t aware, was adopted in 1989 by Congress as the standard for all manner of appraisal services, and the standard to which all licensed and certified appraisers must comply in order to maintain professional licensure. Per USPAP, the APPROPRIATE approach to value is to be utilized when assessing the value of ANY property. This brings me to my final points: 1) Simply put, the income approach is not always the appropriate approach to value for affordable housing properties. By forcing appraisers to comply with a misunderstanding of appraisal theory and practice, you risk running afoul of USPAP mandates. 2) Given the amount of appraisers in the state that are licensed by the DPOR under USPAP guidelines, are you asking appraisers to risk their licenses and thus their careers in order to comply to a poorly thought out piece of legislation? In conclusion, it is my opinion that you are punishing your constituents in a multi-fold manner. You are punishing localities by disincentivizing the ability of localities to afford and/or want more affordable housing, thus punishing those who need it. You are punishing professional appraisers by mandating that they run afoul of USPAP mandates and risk their careers. Finally, you are incentivizing individuals who own affordable housing, a group notoriously known to never take advantage of their tenants through fees over and above the controlled rents those tenants pay, and who always keep their properties in livable condition, never charging for services that are never done, and never reaping the benefits of a broken system. By passing this bill you will only be enriching the already rich and further fracturing a broken system, which I would hope is contrary to your cause.

Comments Document

The attachment provided is a dissenting opinion of the adoption of HB2245-Callsen.

Section F Should be removed from this legislation. No Virginia citizen should be responsible for paying the attorney fees for an appeal. Furthermore, by allowing this for affordable housing will only open up this option to other owners when seeking relief via the appeal process. This is taking the tax burden of a single owner and shifting it to all owners including those needing affordable housing.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Virginia First Cities is acutely aware of the need to solve the assessment of affordable housing in our 18 member cities and we are committed to finding a solution that both works for our assessors and for our housing goals. We thank the patron and housing advocates for this bill, but barring amendments, we must oppose HB 2245. We are committed to finding solutions that work for our assessors and for our affordable housing goals. For example, the Short Form that is contemplated in the HB 2245 would omit and/or compromise the integrity of the income/expense data being submitted. Its beneficial to get the official certified income and expense data as kept by accounting methods and not transposed onto a Short Form. It would eliminate important data used in the Income Approach. There’s quite a bit to be worked through here but it’s not currently in the HB 2245 bill. Likewise, we find it not in the interest of anyone to have the language regarding liability for attorney/legal fees. We hear from several of our member-city assessors that they cannot assess when they are not provided the requisite information with which to make the assessment. Again, there are issues to be worked out with this bill, but until they are, sadly, we must oppose the bill.

The city of Newport News is opposed to this bill in its current form. The short form that it suggests would omit and or compromise the integrity of the data being submitted. It is beneficial to get official certified income and expense data as kept by accounting methods and not transposed onto a short form; it would eliminate important data used in the income approach.

Per our City Assessor: "This part of the bill should be stricken. The bill also provides that the locality for which an assessment was performed by an assessor that failed to comply with the provisions of the bill shall reimburse an owner of property for reasonable attorney fees and costs incurred in bringing and prosecuting an appeal of such assessment if the owner wins the appeal. There is no incentive to provide the information, we send request every year and most "affordable housing" outside of PRHA do not respond, if they wish to leave this verbiage in the bill then they need to add something stating that if the information is not sent to the assessor in a timely manner, this provision does not apply. We shouldn't have to pay for their legal counsel when they don't provide the information. I have one right now that I don't get the information until after they get the notice when they have their attorney reach out about an appeal, then I finally get the needed information." Please Oppose this bill. Thank you

Comments Document

Please find the attached letter from Enterprise Community Partners in favor of HB 2245 - Affordable housing property tax assessment. Thank you for consideration.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

I am writing to you today in support of H.B 2404 sponsored by Delegate Scott regarding the Disable Veterans’ tax exemption. This exemption has been a blessing to the disabled Veterans in Virginia and my family is especially grateful for the security it provides. In March 2024, I submitted paperwork to Spotsylvania county for a pre-approval letter to qualify for the exemption on a residential neighborhood property I was in the process of purchasing. I received a favorable decision regarding the tax exemption with the exception of an annual tax amount estimate of $31.27. The letter stated the paved driveway was not covered in the exemption, (was valued at $4000) which resulted in the $31.27 tax. The residential property is only .58 acres, and the driveway is entirely within the lot lines of the property. The letter stated the exemption is for the dwelling and up to one acre of land. The driveway was identified as an “improvement” not covered under the exemption. While the tax is a small amount compared to the amount exempted, I find the county’s decision to tax a paved driveway at a disabled Veteran’s home a bit perplexing. The driveway is typical of a residential neighborhood driveway from the street to the home’s attached garage. The driveway allows for 2 cars parked side-by-side outside of the 2-car garage if necessary. If the driveway was not paved, then the disabled Veteran would need to walk on grass, gravel, dirt, or some other uneven material to get to the sidewalk along the street. Is this truly in the spirit of the tax exemption the Legislature passed? I engaged with Delegate Scott’s office and he and his team have been supportive of this endeavor. The attention and support of the subcommittee is greatly appreciated. V/r, Patrick R. Allen, USAF (Ret.)

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Good Morning - I'm voicing my support for Del. Green's HB2488; please note that I do so in my individual capacity as Occoquan District Supervisor and do not reflect the collective voice for my Board. Currently, localities have the authority to tax cigarettes, but no equivalent authority to tax vape products. This imbalance essentially incentivizes individuals to shift from cigarettes to vaping, which is no less addicting given the nicotine levels in vapes as well as the flavors offered. Additionally, vapes are being marketed more and more to young people, and this has led to a black market of adults buying vapes for children's consumption. Allowing localities to tax vapes up to the level we can currently tax cigarettes corrects this imbalance, and allows us to begin addressing the current black market occurring, which disproportionately affects the youth. Thank you, Kenny Boddye Occoquan District Supervisor

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Madam Chair and Members of the Finance Committee, I write in favor of HB2488 and support Delegate Green. As a Town Councilman and Vice Mayor of Strasburg, I strongly support the passage of HB2488, which authorizes localities to impose taxes on nicotine vapor products to align with existing cigarette tax policies. I urge the Virginia General Assembly to act in favor of this legislation to eliminate the current tax disparity and provide municipalities with the tools necessary to recover lost revenue from dwindling cigarette taxes. Thank you for your time and consideration.

The American Heart Association supports this bill and we thank Del. Green for patroning it.

Per the City of Portsmouth's Commissioner of Revenue: "HB2488, I support this proposed legislation as a revenue generator for local governments across the Commonwealth. This will help to further level the playing field and ensure fair and equitable tax revenue administration in Virginia."

Comments Document

Please see attached long form testimony from our Resident Senior Fellow in relation to our opposition to HB2488.

Comments Document

The Congressional Sportsmen's Foundation opposes HB 2558 as this legislation will very likely result in an unintended and consequential diminishment of the state's conservation funding.

I SUPPORT this bill as gun violence is the number one cause of death of ages 1-19 in the US. I was raised in a military family/ a home with guns, and my strong belief is that gun rights come with equally serious levels of responsibility for those guns. Paying a small tax is a good and fair reminder to gun owners that their use of a weapons can have wide-ranging impacts beyond their own enjoyment of sport or personal protection.

I SUPPORT this bill as gun violence is the number one cause of death of ages 1-19 in the US.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

I support this bill. Using the money to create the community intervention programs and promote school safety will help keep our communities safe. As a former public school teacher, I value any support that can be given to schools to help prevent senseless tragedies that we see play out across the country in our schools.

I support this bill because it will benefit localities to use for school safety and violence prevention and be used to fund the Virginia Gun Violence Intervention and Prevention Fund (HB1736).

We support this bill because it will help fund interventions for gun violence which is the number one killer of children and teens in the U.S.

I support this bill as it would offset and prevent some of the dangers of firearms. The taxes from alcohol sales in Virginia go to alcohol rehabilitation services. This bill offers the same benefits to the community as that example.

This is a reasonable means for responsible gun owners to contribute to evidence-based programs to reduce gun violence for children. We SUPPORT this bill as gun violence is the number one cause of death of ages 1-19 in the US.

I support this bill as it states half of the tax will go to localities to use for school safety and violence prevention and half would be used to fund the Virginia Gun Violence Intervention and Prevention Fund (HB1736).

On HB2558. $5 seems like nothing when it comes to safety. Adding a $5 tax to firearms and 1 cent tax on ammunition rounds is a tiny financial sacrifice that frankly should be even higher but let's start here. Anyone who has the money to legally purchase a firearm and deems themselves responsible enough to own and operate it should be more than willing to add a couple bucks to do their part in the name of children, school safety and violence prevention. Our kids deserve everything we can do to keep them safe. Gun violence is the number one cause of death of ages 1-19 in the US -- we can change that if we work together and do everything we can to keep them safe and keep guns away from them, their schools and our communities.

We SUPPORT this bill as gun violence is the number one cause of death of ages 1-19 in the US.

This raises the price of guns and ammunition by a fraction and can provide valuable tax revenue that can go a long way in helping people who need it.

CVIs can make a major difference in communities disproportionately effected by gun violence. This tax is an excellent way to fund those programs.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Aircraft sales and use tax is a one-time 2% tax assessed on the aircraft purchase price, and several reasonable exemptions already exist in state code (See § 58.1-1505). This tax is the largest revenue source of the Aviation Special Fund. The Aviation Special Fund directly supports the Virginia Department of Aviation (DOAV) budget and grant programs that aid several facets of airport operations including Maintenance, Security, Facilities & Equipment, Air Service Development, and Navigation Aids (NAVAIDs). Collectively, these critical programs bolster the safety, capacity, and security of the aviation system in Virginia. The Aviation Special Fund is an essential funding resource for all public Virginia airports and this bill could cause a significant decline in revenues. The Fiscal Impact Statement does not adequately address the legislation’s effect on future buying habits (e.g., in- versus out- of state purchases), aircraft sales by private parties, and most importantly, the impact of lost revenues to the Aviation Special Fund. House Bill No. 2703 appears to have significant negative impacts for airports in Virginia and its full impacts must be understood before advancing this legislation.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

I am writing on behalf of the Virginia Airport Operators Council (VAOC), a 501c(6) nonprofit that represents the interests of the 65 public-use airports in Virginia. The VAOC has concerns with HB2703. As we understand it, HB2703 seeks to amend the Code of Virginia to offer a credit against the sales and use tax paid for an aircraft that is purchased by any broker for noncommercial use. Aircraft sales and use tax is a one-time 2% tax assessed on the aircraft purchase price. This tax is the largest revenue source of the Aviation Special Fund. The Special Fund directly supports the Virginia Department of Aviation budget and grant programs that address several facets of airport operations including Maintenance, Security, Facilities & Equipment, Air Service Development, and Navigation Aids. Collectively, these critical programs bolster the safety, capacity and security of the aviation system in Virginia. The Aviation Special Fund is an essential funding resource for all public Virginia airports. As indicated in the Fiscal Impact Statement, the revenue impact of this bill could be significant and have a negative impact on the funding for the Department of Aviation. For these reasons, we ask that HB2703 be laid aside until additional and detailed financial analysis is conducted and any adverse financial impacts to the Department of Aviation are adequately addressed.

I am writing on behalf of the Virginia Airport Operators Council (VAOC), a 501c(6) nonprofit that represents the interests of the 65 public-use airports in Virginia. The VAOC has concerns with HB2703. As we understand it, HB2703 seeks to amend the Code of Virginia to offer a credit against the sales and use tax paid for an aircraft that is purchased by any broker for noncommercial use. Aircraft sales and use tax is a one-time 2% tax assessed on the aircraft purchase price. This tax is the largest revenue source of the Aviation Special Fund. The Special Fund directly supports the Virginia Department of Aviation budget and grant programs that address several facets of airport operations including Maintenance, Security, Facilities & Equipment, Air Service Development, and Navigation Aids. Collectively, these critical programs bolster the safety, capacity and security of the aviation system in Virginia. The Aviation Special Fund is an essential funding resource for all public Virginia airports. As indicated in the Fiscal Impact Statement, the revenue impact of this bill could be significant and have a negative impact on the funding for the Department of Aviation. For these reasons, we ask that HB2703 be laid aside until additional and detailed financial analysis is conducted and any adverse financial impacts to the Department of Aviation are adequately addressed.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.