---
type: "Bill"
title: "Personal property tax; computer equipment and peripherals used in data centers."
description: "Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost or by any other method that reasonably may be expected to determine fair market value. This bill is identical to"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2018"
identifier: "SB 268"
citation: "Virginia SB 268 (2018)"
classification: ["bill"]
subjects: ["Computer Services and Uses", "Personal Property and Personal Property Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Siobhan S. Dunnavant"]
version_count: 3
action_count: 19
vote_count: 5
first_action: "2018-01-05"
last_action: "2018-03-09"
source: "openstates"
source_identifier: "ocd-bill/a37d2e7e-d364-4454-a1f4-68ae71566964"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+SB268"
source_hash: "2f649036d9beec4f5501ae38ff51dac9b34754e0b31a9135e8e3bbfc5ba314fd"
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 SB 268 (2018) — Personal property tax; computer equipment and peripherals used in data centers.

Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification specifies that the computer equipment and peripherals shall be valued by means of a percentage or percentages of original cost or by any other method that reasonably may be expected to determine fair market value. This bill is identical to

## Version chain

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

1. **Senate: Bill text as passed Senate and House (SB268ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+SB268ER)
2. **Senate: Prefiled and ordered printed; offered 01/10/18 18100798D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+SB268)
3. **Senate: Printed as engrossed 18100798D-E** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+SB268E)

## Votes

- Reported from Finance — **22–0** (pass) · legislature
- Reported from Finance with amendment — **15–0** (pass) · legislature
- Read third time and passed Senate — **36–0** (pass) · legislature
- Passed House BLOCK VOTE — **99–0** (pass) · legislature
- Constitutional reading dispensed — **40–0** (pass) · legislature

## Sponsors

- Siobhan S. Dunnavant — primary (person)
- Dawn M. Adams — cosponsor (person)
- Lamont Bagby — cosponsor (person)

## Timeline

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

- **2018-01-05** Prefiled and ordered printed; offered 01/10/18 18100798D `introduction`
- **2018-01-05** Referred to Committee on Finance `referral-committee`
- **2018-01-25** Read second time `reading-2`
- **2018-01-25** Reading of amendment waived
- **2018-01-25** Committee amendment agreed to
- **2018-01-25** Engrossed by Senate as amended SB268E
- **2018-01-25** Printed as engrossed 18100798D-E
- **2018-01-31** Placed on Calendar
- **2018-01-31** Read first time `reading-1`
- **2018-01-31** Referred to Committee on Finance `referral-committee`
- **2018-02-21** Read second time `reading-2`
- **2018-02-22** Read third time `reading-3`
- **2018-02-22** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2018-02-26** Enrolled
- **2018-02-26** Signed by Speaker
- **2018-02-28** Signed by President
- **2018-03-02** Enrolled Bill Communicated to Governor on March 2, 2018
- **2018-03-02** Governor's Action Deadline Midnight, March 9, 2018
- **2018-03-09** Approved by Governor-Chapter 292 (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/a37d2e7e-d364-4454-a1f4-68ae71566964`. Confidence: reported (aggregated from official Virginia legislature records).