# Virginia SB1202: Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.

Virginia SB1202, Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law., is a 2025 Regular Session Senate bill sponsored by R. Creigh Deeds (Democratic); status failed, 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-SB1202-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1202
- State: Virginia
- Session: 2025 Regular Session
- Title: Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-04-02, Senate concurred in Governor's recommendation (40-Y 0-N)
- Sponsor: R. Creigh Deeds (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 12 (561 yes, 36 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 HB 1970.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: R. Creigh Deeds (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | Senate concurred in Governor's recommendation | pass | 40 | 0 |   |
| 2025-04-02 | House | House concurred in Governor's recommendation | pass | 94 | 0 |   |
| 2025-02-22 | Senate | Conference report agreed to by Senate | pass | 40 | 0 |   |
| 2025-02-22 | House | Conference report agreed to by House | pass | 95 | 0 |   |
| 2025-02-19 | Senate | Senate acceded to request | pass | 40 | 0 |   |
| 2025-02-17 | Senate | House substitute rejected by Senate | fail | 2 | 36 |   |
| 2025-02-13 | House | Passed House with substitute Block Vote | pass | 96 | 0 |   |
| 2025-02-10 | House | Reported from Finance with substitute | pass | 20 | 0 |   |
| 2025-01-31 | Senate | Passed Senate Block Vote | pass | 40 | 0 |   |
| 2025-01-31 | Senate | Constitutional reading dispensed Block Vote (on 3rd reading) | pass | 40 | 0 |   |
| 2025-01-30 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 39 | 0 | 1 |
| 2025-01-29 | Senate | Reported from Finance and Appropriations with amendment | pass | 15 | 0 |   |

## Actions (54)

- 2025-04-02: Senate concurred in Governor's recommendation (40-Y 0-N) (Senate)
- 2025-04-02: Acts of Assembly Chapter text (CHAP0620) (Governor)
- 2025-04-02: Reenrolled bill text (SB1202ER2) (Senate)
- 2025-04-02: Reenrolled (Senate)
- 2025-04-02: Enacted, Chapter 620 (Effective 04/02/2025) (House)
- 2025-04-02: Signed by Speaker as reenrolled (House)
- 2025-04-02: Signed by President as reenrolled (Senate)
- 2025-04-02: Governor's recommendation adopted (Governor)
- 2025-04-02: House concurred in Governor's recommendation (94-Y 0-N) (House)
- 2025-03-24: Governor's recommendation received by Senate (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 (Senate)
- 2025-03-10: Signed by President (Senate)
- 2025-03-07: Impact statement from TAX (SB1202) (Senate)
- 2025-03-07: Bill text as passed Senate and House (SB1202ER) (Senate)
- 2025-03-07: Enrolled (Senate)
- 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 (95-Y 0-N) (House)
- 2025-02-20: Delegates: Watts, Laufer, Walker (House)
- 2025-02-20: Conferees appointed by House (House)
- 2025-02-19: Senate acceded to request (40-Y 0-N) (Senate)
- 2025-02-19: Senators: Deeds, Hashmi, Obenshain (Senate)
- 2025-02-19: Conferees appointed by Senate (Senate)
- 2025-02-18: House requested conference committee (House)
- 2025-02-18: House insisted on substitute (House)
- 2025-02-17: House substitute rejected by Senate (2-Y 36-N) (Senate)
- 2025-02-13: Passed House with substitute Block Vote (96-Y 0-N) (House)
- 2025-02-13: Engrossed by House - committee substitute (House)
- 2025-02-13: Finance Substitute agreed to (House)
- 2025-02-13: Read third time (House)
- 2025-02-12: Read second time (House)
- 2025-02-10: Committee substitute printed 25107134D-H1 (House)
- 2025-02-10: Reported from Finance with substitute (20-Y 0-N) (House)
- 2025-02-06: Impact statement from TAX (SB1202) (Senate)
- 2025-02-06: Referred to Committee on Finance (House)
- 2025-02-06: Read first time (House)
- 2025-02-06: Placed on Calendar (House)
- 2025-01-31: Printed as engrossed 25104443D-E (Senate)
- 2025-01-31: Passed Senate Block Vote (40-Y 0-N) (Senate)
- 2025-01-31: Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N) (Senate)
- 2025-01-31: Rules suspended (Senate)
- 2025-01-31: Engrossed by Senate as amended (Senate)
- 2025-01-31: Finance and Appropriations Amendment agreed to (Senate)
- 2025-01-31: Read second time (Senate)
- 2025-01-31: Reading of amendment waived (Senate)
- 2025-01-30: Constitutional reading dispensed Block Vote (on 1st reading) (39-Y 0-N 1-A) (Senate)
- 2025-01-30: Passed by for the day (Senate)
- 2025-01-30: Rules suspended (Senate)
- 2025-01-29: Reported from Finance and Appropriations with amendment (15-Y 0-N) (Senate)
- 2025-01-18: Impact statement from TAX (SB1202) (Senate)
- 2025-01-08: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-08: Prefiled and ordered printed with emergency clause; Offered 01-08-2025 25104443D (Senate)

## Bill text

- Chaptered, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1079256.HTML), [PDF](https://lis.blob.core.windows.net/files/1079255.PDF)
- Reenrolled, 2025-04-02: [HTML](https://lis.blob.core.windows.net/files/1075387.HTML), [PDF](https://lis.blob.core.windows.net/files/1075386.PDF)
- Gov Recommendation, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1074225.HTML)
- Enrolled, 2025-03-07: [HTML](https://lis.blob.core.windows.net/files/1069364.HTML), [PDF](https://lis.blob.core.windows.net/files/1069363.PDF)
- Conference Report, 2025-02-22: [HTML](https://lis.blob.core.windows.net/files/1067782.HTML)
- Substitute, 2025-02-10: [HTML](https://lis.blob.core.windows.net/files/1045417.HTML), [PDF](https://lis.blob.core.windows.net/files/1045416.PDF)
- Engrossed, 2025-01-31: [HTML](https://lis.blob.core.windows.net/files/1036138.HTML), [PDF](https://lis.blob.core.windows.net/files/1036137.PDF)
- Amendment, 2025-01-30: [HTML](https://lis.blob.core.windows.net/files/1034512.HTML)
- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1018210.HTML), [PDF](https://lis.blob.core.windows.net/files/1018209.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/1079256.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1079255.PDF)
- [Reenrolled (HTML)](https://lis.blob.core.windows.net/files/1075387.HTML)
- [Reenrolled (PDF)](https://lis.blob.core.windows.net/files/1075386.PDF)
- [Gov Recommendation (HTML)](https://lis.blob.core.windows.net/files/1074225.HTML)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1069364.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1069363.PDF)
- [Conference Report (HTML)](https://lis.blob.core.windows.net/files/1067782.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1045417.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1045416.PDF)
- [Engrossed (HTML)](https://lis.blob.core.windows.net/files/1036138.HTML)
- [Engrossed (PDF)](https://lis.blob.core.windows.net/files/1036137.PDF)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1034512.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1018210.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1018209.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-SB1202-2025 (as of 2026-10-17).
