Johnson v. Arlington County

Plaintiffs, two Arlington County taxpayers, challenged the County’s inclusion of transferrable development rights (TDRs) in their real estate assessment, arguing that the County had no authority assess and tax TDRs on their properties for tax years 2012 through 2015. The circuit court ruled in favor of the County. The Supreme Court reversed, holding (1) the County may not tax TDRs under Va. Code 15.2-2316.2 unless it enacts an ordinance that conforms to the detailed requirements of that statute; and (2) the County lacks the authority to tax TDRs under section 15.2-750 and its ordinance until it has approved and accepted a site plan. View "Johnson v. Arlington County" on Justia Law