---
type: "Bill"
title: "Tangible personal property taxes;classification of certain motor vehicles, trailers, & semitrailers."
description: "Tangible personal property taxes; classificationof certain motor vehicles, trailers, and semitrailers. Providesthat the separate class of property for rate purposes that includesmotor vehicles, trailers, and semitrailers with a gross vehicle weightof 10,000 pounds or more used by a motor carrier engaged in interstatecommerce on a for-hire basis shall also include such vehicles usedto transport passengers. Under current law, this class of propertyonly includes such vehicles if they are used to transport property."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "HB 1774"
citation: "Virginia HB 1774 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Wendell S. Walker"]
version_count: 3
action_count: 25
vote_count: 7
first_action: "2020-12-28"
last_action: "2021-03-25"
source: "openstates"
source_identifier: "ocd-bill/e09877a0-05b2-43da-877f-30cef454f9ff"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB1774"
source_hash: "7ca0f184bb99ba3b4d973b2d9a8ce2e6e72aa33005bccb605baa7289757b4000"
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 1774 (2021) — Tangible personal property taxes;classification of certain motor vehicles, trailers, & semitrailers.

Tangible personal property taxes; classificationof certain motor vehicles, trailers, and semitrailers. Providesthat the separate class of property for rate purposes that includesmotor vehicles, trailers, and semitrailers with a gross vehicle weightof 10,000 pounds or more used by a motor carrier engaged in interstatecommerce on a for-hire basis shall also include such vehicles usedto transport passengers. Under current law, this class of propertyonly includes such vehicles if they are used to transport property.

## Version chain

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

1. **CHAP0347** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0347)
2. **HB1774ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1774ER)
3. **Prefiled and ordered printed; offered 01/13/21 21100876D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1774)

## Votes

- Passed Senate (39-Y 0-N) — **39–0** (pass) · upper
- Constitutional reading dispensed (37-Y 0-N) — **37–0** (pass) · upper
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- VOTE: Block Vote Passage (98-Y 0-N) — **97–0** (pass) · lower
- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- VOTE: Block Vote Passage #2 (100-Y 0-N) — **99–0** (pass) · lower
- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower

## Sponsors

- Wendell S. Walker — primary (person)
- Bill D. Wiley — cosponsor (person)
- Glenn R. Davis — cosponsor (person)

## Timeline

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

- **2020-12-28** Prefiled and ordered printed; offered 01/13/21 21100876D `introduction`
- **2020-12-28** Referred to Committee on Finance `referral-committee`
- **2021-01-11** Impact statement from TAX (HB1774)
- **2021-01-18** Reported from Finance (22-Y 0-N) `committee-passage`
- **2021-01-19** Read first time `reading-1`
- **2021-01-20** Read second time and engrossed `reading-2`
- **2021-01-21** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
- **2021-01-21** VOTE: Block Vote Passage (98-Y 0-N)
- **2021-01-21** Reconsideration of passage agreed to by House
- **2021-01-21** Passed House BLOCK VOTE (100-Y 0-N) `passage`
- **2021-01-21** VOTE: Block Vote Passage #2 (100-Y 0-N)
- **2021-01-22** Constitutional reading dispensed
- **2021-01-22** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-02-05** Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
- **2021-02-16** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2021-02-16** Constitutional reading dispensed (37-Y 0-N)
- **2021-02-17** Read third time `reading-3`
- **2021-02-17** Passed Senate (39-Y 0-N) `passage`
- **2021-02-22** Enrolled
- **2021-02-22** Signed by President
- **2021-02-24** Signed by Speaker
- **2021-02-25** Enrolled Bill communicated to Governor on February 25, 2021
- **2021-02-25** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-02-25** Impact statement from TAX (HB1774ER)
- **2021-03-25** Approved by Governor-Chapter 347 (effective 7/1/21) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e09877a0-05b2-43da-877f-30cef454f9ff`. Confidence: reported (aggregated from official Virginia legislature records).