# Virginia HB2302: Real property tax; exemption for religious buildings, rebuilding structure. Virginia HB2302, Real property tax; exemption for religious buildings, rebuilding structure., is a 2025 Regular Session House bill sponsored by Mark D. Sickles (Democratic); status to governor, last action 2025-04-02 (Senate concurred in Governor's recommendation (40-Y 0-N)) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/VA-HB2302-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Virginia HB2302 - State: Virginia - Session: 2025 Regular Session - Title: Real property tax; exemption for religious buildings, rebuilding structure. - Status: to governor - Chamber: House - Introduced: 2025-01-08 - Last action: 2025-04-02, Senate concurred in Governor's recommendation (40-Y 0-N) - Sponsor: Mark D. Sickles (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 9 (456 yes, 0 no in all) - Economic provisions PRIA read: 0 ## 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. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Mark D. Sickles (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-02 | House | House concurred in Governor's recommendation Block Vote | pass | 96 | 0 | | | 2025-04-02 | Senate | Senate concurred in Governor's recommendation | pass | 40 | 0 | | | 2025-02-12 | Senate | Passed Senate Block Vote | pass | 39 | 0 | | | 2025-02-11 | Senate | Reported from Finance and Appropriations | pass | 15 | 0 | | | 2025-02-11 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 | | | 2025-02-04 | House | Read third time and passed House Block Vote | pass | 97 | 0 | | | 2025-02-04 | House | Passed House Block Vote | pass | 99 | 0 | | | 2025-01-29 | House | Reported from Finance with amendment(s) | pass | 22 | 0 | | | 2025-01-27 | House | Subcommittee recommends reporting with amendment(s) | pass | 8 | 0 | 1 | ## Actions (41) - 2025-04-02: Senate concurred in Governor's recommendation (40-Y 0-N) (Senate) - 2025-04-02: Acts of Assembly Chapter text (CHAP0659) (Governor) - 2025-04-02: Reenrolled bill text (HB2302ER2) (House) - 2025-04-02: Reenrolled (House) - 2025-04-02: Enacted, Chapter 659 (Effective 07/01/25) (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: Passed by temporarily (Senate) - 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) - 2025-03-03: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor) - 2025-03-03: Enrolled Bill communicated to Governor on March 3, 2025 (House) - 2025-02-20: Signed by President (Senate) - 2025-02-17: Impact statement from TAX (HB2302) (House) - 2025-02-17: Bill text as passed House and Senate (HB2302ER) (House) - 2025-02-17: Enrolled (House) - 2025-02-17: Signed by Speaker (House) - 2025-02-12: Passed Senate Block Vote (39-Y 0-N) (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 (15-Y 0-N) (Senate) - 2025-02-11: Passed by for the day (Senate) - 2025-02-11: Rules suspended (Senate) - 2025-02-06: Impact statement from TAX (HB2302) (House) - 2025-02-05: Referred to Committee on Finance and Appropriations (Senate) - 2025-02-05: Constitutional reading dispensed (on 1st reading) (Senate) - 2025-02-04: Passed House Block Vote (99-Y 0-N) (House) - 2025-02-04: Reconsideration of passage agreed to by House (House) - 2025-02-04: Read third time and passed House Block Vote (97-Y 0-N) (House) - 2025-02-03: Printed as engrossed 25101148D-E (House) - 2025-02-03: Engrossed by House as amended (House) - 2025-02-03: Finance Amendment agreed to (House) - 2025-02-03: Read second time (House) - 2025-01-31: Read first time (House) - 2025-01-29: Reported from Finance with amendment(s) (22-Y 0-N) (House) - 2025-01-27: Subcommittee recommends reporting with amendment(s) (8-Y 0-N) (House) - 2025-01-17: Impact statement from TAX (HB2302) (House) - 2025-01-17: Assigned Finance sub: Subcommittee #1 (House) - 2025-01-08: Referred to Committee on Finance (House) - 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25101148D (House) ## Bill text - Chaptered, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1079099.HTML), [PDF](https://lis.blob.core.windows.net/files/1079098.PDF) - Reenrolled, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1074914.HTML), [PDF](https://lis.blob.core.windows.net/files/1074913.PDF) - Gov Recommendation, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1073511.HTML) - Enrolled, 2025-02-17: [HTML](https://lis.blob.core.windows.net/files/1050513.HTML), [PDF](https://lis.blob.core.windows.net/files/1050512.PDF) - Engrossed, 2025-02-03: [HTML](https://lis.blob.core.windows.net/files/1035301.HTML), [PDF](https://lis.blob.core.windows.net/files/1035300.PDF) - Amendment, 2025-01-29: [HTML](https://lis.blob.core.windows.net/files/1029721.HTML) - Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1015815.HTML), [PDF](https://lis.blob.core.windows.net/files/1015814.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/1079099.HTML) - [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1079098.PDF) - [Reenrolled (HTML)](https://lis.blob.core.windows.net/files/1074914.HTML) - [Reenrolled (PDF)](https://lis.blob.core.windows.net/files/1074913.PDF) - [Gov Recommendation (HTML)](https://lis.blob.core.windows.net/files/1073511.HTML) - [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1050513.HTML) - [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1050512.PDF) - [Engrossed (HTML)](https://lis.blob.core.windows.net/files/1035301.HTML) - [Engrossed (PDF)](https://lis.blob.core.windows.net/files/1035300.PDF) - [Amendment (HTML)](https://lis.blob.core.windows.net/files/1029721.HTML) - [Introduced (HTML)](https://lis.blob.core.windows.net/files/1015815.HTML) - [Introduced (PDF)](https://lis.blob.core.windows.net/files/1015814.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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/VA-HB2302-2025 (as of 2026-10-17).