Summary: Virginia Fuels Tax Act; refueling vehicles.Exempts persons properly licensed by the Department of MotorVehicles from the prohibition on delivering fuel from a transporttruck or tank wagon to the fuel tank of a highway vehicle.

Summary: Real property tax; assessment or exemption of property conveyed or owned by a community land trust. Requires the assessor, in determining the fair market value of structural improvements conveyed by a community land trust, subject to a ground lease having a term of at least 90 years, while retaining a preemptive option to purchase such structural improvements at a price determined by a formula that is designed to ensure that the improvements remain affordable to low-income and moderate-income families in perpetuity, to consider (i) certain restrictions on the price at which the improvements may be sold and (ii) the amount of loans of the owner of the improvements as evidenced by a deed of trust or leasehold deed of trust on the improvements or underlying real property owned by the community land trust and that earns no interest and requires no repayment prior to satisfaction of any interest-earning promissory note or a subsequent transfer of the property, whichever comes first.

Summary: Land bank entities; real property tax exemption for certain leasehold interests. Exempts from real property taxation leasehold interests in property acquired or used by a land bank entity.

Summary: Real property tax; general reassessment. Authorizes Bedford County to perform a general reassessment of real property every five or six years instead of every four years.

Summary: Real property tax; boards of equalization. Provides that applications for relief from real property assessments sent electronically to boards of equalization are deemed received on the date applicants send the applications.

Summary: Secrecy of tax information; authorizes localities to disclose information to third-party contractors. Authorizes local commissioners of the revenue, treasurers, directors of finance, or other similar local officials to disclose tax information to nongovernmental entities with which their locality has contracted to provide services that assist it in the administration of refund processing or other non-audit services related to the administration of taxes. The bill prohibits such third-party contractors from disclosing the tax information to other parties.Under current law, only the Department of Taxation is authorized to disclose tax information to nongovernmental entities with which it has contracted to provide services.

Summary: Transient occupancy tax; state parks. Permits localities to impose transient occupancy taxes on transient room rentals and travel campgrounds in state parks. The bill authorizes the Department of Conservation and Recreation to retain up to 15 percent of the amount it collects on behalf of localities from July 2018 through June 2020 to cover its administrative costs.

Summary: Bonds issued for the construction of public facilities; municipal authority to retain sales tax revenues from such facilities. Extends until July 1, 2020, the authority of any municipality to issue bonds for the construction of certain public facilities and retain sales and use tax revenue generated within such facilities to pay off such bonds. Under current law, such authority expired on July 1, 2017.

Summary: Sales and use tax revenue; distribution to certain localities. Adds the City of Chesapeake to those localities authorizedto receive the state sales and use tax revenue attributable to certainpublic facilities. The revenue must be used to pay the cost of bondsissued by the locality for construction of the facility.

Summary: Real property tax; deferral in City of Richmond. Permits taxpayers in the City of Richmond to defer certain real propertytaxes if the amount of their real property tax has increased by atleast 25% since the date of purchase. The amount of deferral is 95%of such increase. The amount deferred must be paid upon transferof the property or the owner's death.