# Virginia HB345: Real property tax; partial exemption for certain commercial and industrial structures.

Virginia HB345, Real property tax; partial exemption for certain commercial and industrial structures., is a 2026 Regular Session House bill sponsored by Ellen H. McLaughlin (Republican); status failed, last action 2026-02-18 (Left in Finance) (as of 2026-11-06).

- Canonical: https://policyrisk.com/state-bill/VA-HB345-2026
- As of: 2026-11-06
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB345
- State: Virginia
- Session: 2026 Regular Session
- Title: Real property tax; partial exemption for certain commercial and industrial structures.
- Status: failed
- Chamber: House
- Introduced: 2026-01-12
- Last action: 2026-02-18, Left in Finance
- Sponsor: Ellen H. McLaughlin (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #2
- Touches household money: no
- Roll calls: 1 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Real property tax; partial exemption for certain commercial and industrial structures. Prohibits the application of a partial real property tax exemption to the demolition or replacement of an existing structure when such structure is a registered Virginia landmark or is determined by the Department of Historic Resources to contribute to the significance of a registered historic district. Current law prohibits the application of an exemption to the demolition or replacement of an existing structure when such structure is a registered Virginia landmark or is determined to contribute to the significance of a registered historic landmark.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ellen H. McLaughlin (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-03 | House | Subcommittee recommends continuing to 2027 (Voice Vote) | pass | 0 | 0 |   |

## Actions (6)

- 2026-02-18: Left in Finance (House)
- 2026-02-03: Subcommittee recommends continuing to 2027 (Voice Vote) (House)
- 2026-01-19: Fiscal Impact statement From TAX (1/19/2026 10:21 pm) (House)
- 2026-01-16: Assigned HFIN sub: Subcommittee #2 (House)
- 2026-01-12: Referred to Committee on Finance (House)
- 2026-01-12: Prefiled and ordered printed; Offered 01-14-2026 26102956D (House)

## Bill text

- Introduced, 2026-01-12: [HTML](https://lis.blob.core.windows.net/files/1083944.HTML), [PDF](https://lis.blob.core.windows.net/files/1083943.PDF)

## Related bills

- HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers. (signed)
- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB329: Va. Residential Landlord & Tenant/Manufactured Home Lot Rental Acts; retaliatory conduct prohibited. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1083944.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1083943.PDF)

## Related
- [HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers.](https://policyrisk.com/state-bill/VA-HB20-2026)
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB329: Va. Residential Landlord & Tenant/Manufactured Home Lot Rental Acts; retaliator…](https://policyrisk.com/state-bill/VA-HB329-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB345-2026 (as of 2026-11-06).