VirginiaHB23022025 Regular SessionHouse

Real property tax; exemption for religious buildings, rebuilding structure.

Sponsored By: Mark D. Sickles (Democratic)

To Governor

Summary

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. This bill applies to tax years on and after January 1, 2023.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Mark D. Sickles

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 456 • No: 0

House vote • 4/2/2025

House concurred in Governor's recommendation Block Vote

Yes: 96 • No: 0

Senate vote • 4/2/2025

Senate concurred in Governor's recommendation

Yes: 40 • No: 0

Senate vote • 2/12/2025

Passed Senate Block Vote

Yes: 39 • No: 0

Senate vote • 2/11/2025

Reported from Finance and Appropriations

Yes: 15 • No: 0

Senate vote • 2/11/2025

Constitutional reading dispensed Block Vote (on 2nd reading)

Yes: 40 • No: 0

House vote • 2/4/2025

Read third time and passed House Block Vote

Yes: 97 • No: 0

House vote • 2/4/2025

Passed House Block Vote

Yes: 99 • No: 0

House vote • 1/29/2025

Reported from Finance with amendment(s)

Yes: 22 • No: 0

House vote • 1/27/2025

Subcommittee recommends reporting with amendment(s)

Yes: 8 • No: 0 • Other: 1

Actions Timeline

  1. Senate concurred in Governor's recommendation (40-Y 0-N)

    4/2/2025Senate
  2. Acts of Assembly Chapter text (CHAP0659)

    4/2/2025Governor
  3. Reenrolled bill text (HB2302ER2)

    4/2/2025House
  4. Reenrolled

    4/2/2025House
  5. Enacted, Chapter 659 (Effective 07/01/25)

    4/2/2025House
  6. Signed by President as reenrolled

    4/2/2025Senate
  7. Signed by Speaker as reenrolled

    4/2/2025House
  8. Governor's recommendation adopted

    4/2/2025Governor
  9. Passed by temporarily

    4/2/2025Senate
  10. House concurred in Governor's recommendation Block Vote (96-Y 0-N)

    4/2/2025House
  11. Governor's recommendation received by House

    3/24/2025Governor
  12. Governor's Action Deadline 11:59 p.m., March 24, 2025

    3/3/2025Governor
  13. Enrolled Bill communicated to Governor on March 3, 2025

    3/3/2025House
  14. Signed by President

    2/20/2025Senate
  15. Impact statement from TAX (HB2302)

    2/17/2025House
  16. Bill text as passed House and Senate (HB2302ER)

    2/17/2025House
  17. Enrolled

    2/17/2025House
  18. Signed by Speaker

    2/17/2025House
  19. Passed Senate Block Vote (39-Y 0-N)

    2/12/2025Senate
  20. Read third time

    2/12/2025Senate
  21. Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N)

    2/11/2025Senate
  22. Reported from Finance and Appropriations (15-Y 0-N)

    2/11/2025Senate
  23. Passed by for the day

    2/11/2025Senate
  24. Rules suspended

    2/11/2025Senate
  25. Impact statement from TAX (HB2302)

    2/6/2025House

Bill Text

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