---
type: "Bill"
title: "Real property; tax exemption shall include property of certain single member ltd. liability company."
description: "Real property tax; exemptions. Providesthat the property of an organization that is tax exempt by classificationshall include the property of a single member limited liability companywhose sole member is such an organization."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 200"
citation: "Virginia HB 200 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Michael J. Webert"]
version_count: 3
action_count: 21
vote_count: 5
first_action: "2022-01-10"
last_action: "2022-04-07"
source: "openstates"
source_identifier: "ocd-bill/9734ec03-844e-456b-9c01-281f1ec4d43b"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB200"
source_hash: "eec638aa6c0136b356760b8bdece863b494407a47bea59e33174bee92d0ea70c"
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 200 (2022) — Real property; tax exemption shall include property of certain single member ltd. liability company.

Real property tax; exemptions. Providesthat the property of an organization that is tax exempt by classificationshall include the property of a single member limited liability companywhose sole member is such an organization.

## Version chain

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

1. **CHAP0167** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0167)
2. **HB200ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB200ER)
3. **Prefiled and ordered printed; offered 01/12/22 22100519D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB200)

## Votes

- Reported from Finance (21-Y 0-N) — **21–0** (pass) · lower
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Passed Senate (39-Y 0-N) — **39–0** (pass) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower

## Sponsors

- Michael J. Webert — primary (person)

## Timeline

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

- **2022-01-10** Prefiled and ordered printed; offered 01/12/22 22100519D `introduction`
- **2022-01-10** Referred to Committee on Finance `referral-committee`
- **2022-01-18** Impact statement from TAX (HB200)
- **2022-01-19** Reported from Finance (21-Y 0-N) `committee-passage`
- **2022-01-21** Read first time `reading-1`
- **2022-01-24** Read second time and engrossed `reading-2`
- **2022-01-25** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2022-01-25** VOTE: Block Vote Passage (99-Y 0-N)
- **2022-01-26** Constitutional reading dispensed
- **2022-01-26** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-03-02** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2022-03-03** Constitutional reading dispensed (39-Y 0-N)
- **2022-03-04** Read third time `reading-3`
- **2022-03-04** Passed Senate (39-Y 0-N) `passage`
- **2022-03-09** Enrolled
- **2022-03-09** Impact statement from TAX (HB200ER)
- **2022-03-09** Signed by Speaker
- **2022-03-10** Signed by President
- **2022-03-22** Enrolled Bill communicated to Governor on March 22, 2022
- **2022-03-22** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-07** Approved by Governor-Chapter 167 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9734ec03-844e-456b-9c01-281f1ec4d43b`. Confidence: reported (aggregated from official Virginia legislature records).