# Virginia HB1970: Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.

Virginia HB1970, Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law., is a 2025 Regular Session House bill sponsored by Vivian E. Watts (Democratic); status failed, last action 2025-04-02 (Senate concurred in Governor's recommendation Block Vote (40-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB1970-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1970
- State: Virginia
- Session: 2025 Regular Session
- Title: Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.
- Status: failed
- Chamber: House
- Introduced: 2025-01-06
- Last action: 2025-04-02, Senate concurred in Governor's recommendation Block Vote (40-Y 0-N)
- Sponsor: Vivian E. Watts (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 12 (535 yes, 93 no in all)
- Economic provisions PRIA read: 0

## Summary

Tax exempt property; nonprofit institutions of learning; emergency. Clarifies existing law in that institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Education Act or any school that is licensed by the Board of Education as a school for students with disabilities are institutions of learning not conducted for profit whose property is exempt from taxation pursuant to the Constitution of Virginia. The bill contains an emergency clause. This bill is identical to SB 1202.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Vivian E. Watts (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | Senate concurred in Governor's recommendation Block Vote | pass | 40 | 0 |   |
| 2025-04-02 | House | House concurred in Governor's recommendation Block Vote | pass | 96 | 0 |   |
| 2025-02-22 | House | Conference report agreed to by House | pass | 99 | 0 |   |
| 2025-02-22 | Senate | Conference report agreed to by Senate | pass | 40 | 0 |   |
| 2025-02-18 | Senate | Senate insisted on amendment | pass | 40 | 0 |   |
| 2025-02-14 | House | Senate Amendment rejected by House | fail | 0 | 92 |   |
| 2025-02-12 | Senate | Passed Senate with amendment Block Vote | pass | 39 | 0 |   |
| 2025-02-11 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 |   |
| 2025-02-11 | Senate | Reported from Finance and Appropriations with amendment | pass | 15 | 0 |   |
| 2025-02-04 | House | Read third time and passed House | pass | 97 | 0 |   |
| 2025-01-29 | House | Reported from Finance | pass | 21 | 1 |   |
| 2025-01-27 | House | Subcommittee recommends reporting | pass | 8 | 0 | 1 |

## Actions (48)

- 2025-04-02: Senate concurred in Governor's recommendation Block Vote (40-Y 0-N) (Senate)
- 2025-04-02: Acts of Assembly Chapter text (CHAP0645) (Governor)
- 2025-04-02: Reenrolled bill text (HB1970ER2) (House)
- 2025-04-02: Reenrolled (House)
- 2025-04-02: Enacted, Chapter 645 (Effective 04/02/25) (House)
- 2025-04-02: Signed by President as reenrolled (Senate)
- 2025-04-02: Signed by Speaker as reenrolled (House)
- 2025-04-02: Governor's recommendation adopted (Governor)
- 2025-04-02: House concurred in Governor's recommendation Block Vote (96-Y 0-N) (House)
- 2025-03-24: Governor's recommendation received by House (Governor)
- 2025-03-11: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor)
- 2025-03-11: Enrolled Bill communicated to Governor on March 11, 2025 (House)
- 2025-03-10: Signed by President (Senate)
- 2025-03-07: Impact statement from TAX (HB1970) (House)
- 2025-03-07: Bill text as passed House and Senate (HB1970ER) (House)
- 2025-03-07: Enrolled (House)
- 2025-03-07: Signed by Speaker (House)
- 2025-02-22: Conference report agreed to by Senate (40-Y 0-N) (Senate)
- 2025-02-22: Amended by conference committee
- 2025-02-22: Conference report agreed to by House (99-Y 0-N) (House)
- 2025-02-20: Senators: Deeds, Locke, Pillion (Senate)
- 2025-02-20: Conferees appointed by Senate (Senate)
- 2025-02-19: Delegates: Watts, Laufer, Walker (House)
- 2025-02-19: Conferees appointed by House (House)
- 2025-02-19: House acceded to request (House)
- 2025-02-18: Senate insisted on amendment (40-Y 0-N) (Senate)
- 2025-02-18: Senate requested conference committee (Senate)
- 2025-02-14: Senate Amendment rejected by House (0-Y 92-N) (House)
- 2025-02-12: Passed Senate with amendment Block Vote (39-Y 0-N) (Senate)
- 2025-02-12: Engrossed by Senate as amended (Senate)
- 2025-02-12: Finance and Appropriations Amendment agreed to (Senate)
- 2025-02-12: Reading of amendment waived (Senate)
- 2025-02-12: Read third time (Senate)
- 2025-02-11: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N) (Senate)
- 2025-02-11: Reported from Finance and Appropriations with amendment (15-Y 0-N) (Senate)
- 2025-02-11: Passed by for the day (Senate)
- 2025-02-11: Rules suspended (Senate)
- 2025-02-05: Referred to Committee on Finance and Appropriations (Senate)
- 2025-02-05: Constitutional reading dispensed (on 1st reading) (Senate)
- 2025-02-04: Read third time and passed House (97-Y 0-N) (House)
- 2025-02-03: Read second time and engrossed (House)
- 2025-01-31: Read first time (House)
- 2025-01-29: Reported from Finance (21-Y 1-N) (House)
- 2025-01-27: Subcommittee recommends reporting (8-Y 0-N) (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-16: Impact statement from TAX (HB1970) (House)
- 2025-01-06: Referred to Committee on Finance (House)
- 2025-01-06: Prefiled and ordered printed with emergency clause; Offered 01-13-2025 25104444D (House)

## Bill text

- Chaptered, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1079204.HTML), [PDF](https://lis.blob.core.windows.net/files/1079203.PDF)
- Reenrolled, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1074875.HTML), [PDF](https://lis.blob.core.windows.net/files/1074874.PDF)
- Gov Recommendation, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1073847.HTML)
- Enrolled, 2025-03-07: [HTML](https://lis.blob.core.windows.net/files/1069025.HTML), [PDF](https://lis.blob.core.windows.net/files/1069024.PDF)
- Conference Report, 2025-02-22: [HTML](https://lis.blob.core.windows.net/files/1067770.HTML)
- Amendment, 2025-02-12: [HTML](https://lis.blob.core.windows.net/files/1048719.HTML)
- Amendment, 2025-02-11: [HTML](https://lis.blob.core.windows.net/files/1046965.HTML)
- Introduced, 2025-01-06: [HTML](https://lis.blob.core.windows.net/files/1014217.HTML), [PDF](https://lis.blob.core.windows.net/files/1014216.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1079204.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1079203.PDF)
- [Reenrolled (HTML)](https://lis.blob.core.windows.net/files/1074875.HTML)
- [Reenrolled (PDF)](https://lis.blob.core.windows.net/files/1074874.PDF)
- [Gov Recommendation (HTML)](https://lis.blob.core.windows.net/files/1073847.HTML)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1069025.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1069024.PDF)
- [Conference Report (HTML)](https://lis.blob.core.windows.net/files/1067770.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1048719.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1046965.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1014217.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014216.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB1970-2025 (as of 2026-10-17).
