VirginiaReal property tax; exemption for religious buildings, rebuilding structure.
What it does
Real property tax; exemption for religious buildings; rebuilding structure. Provides that the property tax exemption for property used for religious worship shall include property on which a church or other building for religious worship is being replaced or rebuilt. The property owner shall demonstrate the intention to use such structure exclusively for religious worship or for the residence of the minister of any church or religious body, as well as certain other requirements provided in the bill.
More detail
This bill applies to tax years on and after January 1, 2023.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Apr 2Acts of Assembly Chapter text (CHAP0659)Latest
- Vote recorded Senate concurred in Governor's recommendation (40-Y 0-N). Result: pass.Upper
- Vote recorded House concurred in Governor's recommendation (96-Y 0-N). Result: pass.Lower
- Apr 2Enacted, Chapter 659 (Effective 07/01/25)Major
- Apr 2Signed by President as reenrolledTo Governor
- Apr 2Signed by Speaker as reenrolledMajor
- Apr 2Reenrolled bill text (HB2302ER2)Minor
- Apr 2ReenrolledMinor
- Apr 2Governor Glenn Youngkin's recommendation adoptedBecame Law
- Apr 2Senate concurred in Governor's recommendation (40-Y 0-N)
- Apr 2Passed by temporarily
- Apr 2House concurred in Governor's recommendation (96-Y 0-N)
- Mar 24Governor Glenn Youngkin's recommendation received by HouseMinor
- Mar 3Governor's Action Deadline 11:59 p.m., March 24, 2025Minor
- Mar 3Enrolled Bill communicated to Governor on March 3, 2025Minor
- Feb 20Signed by PresidentMajor
- Feb 17Signed by SpeakerMajor
- Feb 17Impact statement from TAX (HB2302)
- Feb 17Bill text as passed House and Senate (HB2302ER)Major
- Feb 17EnrolledMinor
- Feb 12Passed Senate (39-Y 0-N)Major
- Vote recorded Passed Senate (39-Y 0-N). Result: pass.Upper
- Feb 12Read third timeMinor
- Feb 11Passed by for the day
- Vote recorded Reported from Finance and Appropriations (15-Y 0-N). Result: pass.Upper
- Vote recorded Constitutional reading dispensed (on 2nd reading) (40-Y 0-N). Result: pass.Upper
- Feb 11Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
- Feb 11Rules suspended
- Feb 11Reported from Finance and Appropriations (15-Y 0-N)Minor
- Feb 6Impact statement from TAX (HB2302)
- Feb 5Referred to Committee on Finance and AppropriationsMinor
- Feb 5Constitutional reading dispensed (on 1st reading)
- Feb 4Passed House (99-Y 0-N)Passed Senate
- Vote recorded Read third time and passed House (97-Y 0-N). Result: pass.Lower
- Vote recorded Passed House (99-Y 0-N). Result: pass.Lower
- Feb 4Reconsideration of passage agreed to by House
- Feb 4Read third time and passed House (97-Y 0-N)Passed House
- Feb 3Printed as engrossed 25101148D-E
- Feb 3Engrossed by House as amended
- Feb 3Finance Amendment agreed toMajor
- Feb 3Read second timeMinor
- Jan 31Read first timeMinor
- Jan 29Reported from Finance with amendment(s) (22-Y 0-N)Minor
- Vote recorded Reported from Finance with amendment(s) (22-Y 0-N). Result: pass.Lower
- Jan 27Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
- Vote recorded Subcommittee recommends reporting with amendment(s) (8-Y 0-N). Result: pass.Lower
- Jan 17Assigned Finance sub: Subcommittee #1Minor
- Jan 17Impact statement from TAX (HB2302)
- Jan 8Referred to Committee on FinanceMinor
- Jan 8Prefiled and ordered printed; Offered 01-08-2025 25101148DIntroduced
- Apr 2Acts of Assembly Chapter text (CHAP0659)Latest