---
type: "Bill"
title: "Recordation tax; exempts deed of trust or mortgage given by utility consumer services cooperatives."
description: "Exempts from recordation tax deeds of trust given by utility consumer services cooperatives. This bill is identical to"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "HB 1478"
citation: "Virginia HB 1478 (2017)"
classification: ["bill"]
subjects: ["Financial Institutions and Services", "Property and Conveyances", "Public Service Companies", "Taxation"]
status: "enacted"
primary_sponsors: ["Robert D. Orrock, Sr."]
version_count: 3
action_count: 14
vote_count: 5
first_action: "2016-12-13"
last_action: "2017-02-21"
source: "openstates"
source_identifier: "ocd-bill/9e9d9e93-9d7a-4fe3-800f-5619cacf484a"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+HB1478"
source_hash: "b10b1a8e3aaffe7ddea7b9d12b7f19a5025f1169f53b6a6dcb9e924d60b2a2d6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia HB 1478 (2017) — Recordation tax; exempts deed of trust or mortgage given by utility consumer services cooperatives.

Exempts from recordation tax deeds of trust given by utility consumer services cooperatives. This bill is identical to

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Governor: Acts of Assembly Chapter text (CHAP0103)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0103)
2. **House: Bill text as passed House and Senate (HB1478ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1478ER)
3. **House: Prefiled and ordered printed; offered 01/11/17 17101448D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1478)

## Votes

- Reported from Finance — **15–0** (pass) · legislature
- Constitutional reading dispensed — **39–0** (pass) · legislature
- Reported from Finance — **22–0** (pass) · legislature
- Read third time and passed House BLOCK VOTE — **99–0** (pass) · legislature
- Passed Senate — **40–0** (pass) · legislature

## Sponsors

- Robert D. Orrock, Sr. — primary (person)
- Benjamin L. Cline — cosponsor (person)
- Hyland F. "Buddy" Fowler, Jr. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2016-12-13** Prefiled and ordered printed; offered 01/11/17 17101448D `introduction`
- **2016-12-13** Referred to Committee on Finance `referral-committee`
- **2017-01-24** Read first time `reading-1`
- **2017-01-25** Read second time and engrossed `reading-2`
- **2017-01-26** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2017-01-27** Constitutional reading dispensed
- **2017-01-27** Referred to Committee on Finance `referral-committee`
- **2017-02-09** Read third time `reading-3`
- **2017-02-13** Enrolled
- **2017-02-13** Signed by Speaker
- **2017-02-13** Signed by President
- **2017-02-14** Enrolled Bill communicated to Governor on 2/14/17
- **2017-02-14** Governor's Action Deadline Midnight, February 21, 2017
- **2017-02-21** Approved by Governor-Chapter 103 (effective 7/1/17) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9e9d9e93-9d7a-4fe3-800f-5619cacf484a`. Confidence: reported (aggregated from official Virginia legislature records).