---
type: "Bill"
title: "Real property tax; exemption for single member limited liability company."
description: "Specifies that a single member limited liability company whose sole member is a nonprofit organization is eligible to be considered for a property exemption by a locality the same as other nonprofit organizations."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2018"
identifier: "HB 894"
citation: "Virginia HB 894 (2018)"
classification: ["bill"]
subjects: ["Charitable", "Civic and Volunteer Institutions and Organizations", "Real Estate and Real Estate Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Michael J. Webert"]
version_count: 3
action_count: 12
vote_count: 5
first_action: "2018-01-09"
last_action: "2018-02-26"
source: "openstates"
source_identifier: "ocd-bill/a6a081e6-ad78-4601-9225-fd0a6cdc0315"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+HB894"
source_hash: "06bf590eaa823f0a738faacbcee1ab1129e8107eb017de84c27cc0a7552163a4"
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 894 (2018) — Real property tax; exemption for single member limited liability company.

Specifies that a single member limited liability company whose sole member is a nonprofit organization is eligible to be considered for a property exemption by a locality the same as other nonprofit organizations.

## Version chain

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

1. **Governor: Acts of Assembly Chapter text (CHAP0029)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+CHAP0029)
2. **House: Bill text as passed House and Senate (HB894ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB894ER)
3. **House: Prefiled and ordered printed; offered 01/10/18 18103297D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB894)

## Votes

- Reported from Finance — **22–0** (pass) · legislature
- Subcommittee recommends reporting — **10–0** (pass) · legislature
- Constitutional reading dispensed — **40–0** (pass) · legislature
- Reported from Finance — **15–0** (pass) · legislature
- Read third time and passed House BLOCK VOTE — **98–0** (pass) · legislature

## Sponsors

- Michael J. Webert — primary (person)
- Elizabeth R. Guzman — cosponsor (person)

## Timeline

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

- **2018-01-09** Prefiled and ordered printed; offered 01/10/18 18103297D `introduction`
- **2018-01-09** Referred to Committee on Finance `referral-committee`
- **2018-01-23** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2018-01-31** Read first time `reading-1`
- **2018-02-01** Read second time and engrossed `reading-2`
- **2018-02-02** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
- **2018-02-05** Constitutional reading dispensed
- **2018-02-05** Referred to Committee on Finance `referral-committee`
- **2018-02-16** Read third time `reading-3`
- **2018-02-16** Passed Senate (38-Y 0--N) `passage`
- **2018-02-19** Enrolled
- **2018-02-26** Approved by Governor-Chapter 29 (effective 7/1/18) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a6a081e6-ad78-4601-9225-fd0a6cdc0315`. Confidence: reported (aggregated from official Virginia legislature records).