HB1236 (CH0532)

2013 Regular Session



Recordation and Transfer Taxes - Low Income Housing Projects - Controlling Interest

Sponsored by:

Delegate Hixson


Approved by the Governor - Chapter 532

Synopsis:Establishing the consideration used to calculate the recordation and State and county transfer tax on specified transactions for which a controlling interest is conveyed.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Hixson, A. Miller, and Rosenberg
Additional Facts:Cross-filed with: SB0730
Bill File Type: Regular
Effective Date(s): July 1, 2013
Bill imposes a local government mandate which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit
Ways and Means  View Committee HearingBudget and Taxation  Listen to Committee Hearing
Broad Subject(s):Taxes - Recordation and Transfer
Narrow Subject(s):Counties -see also- Chartered Counties; Code Counties
Housing -see also- Apartments; Condos; Mobile & Manuf Homes
Real Property
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Tax Credits -see also- Circuit Breaker
Transfer Tax
Statutes:Article - Tax - Property
(12-103, 13-203, 13-412)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:05 P.M.