---
type: "Bill"
title: "Tangible personal property tax; exemption for indoor agriculture equipment and machinery."
description: "Tangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation. This bill is identical to HB 1429."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "SB 483"
citation: "Virginia SB 483 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lashrecse D. Aird"]
version_count: 3
action_count: 25
vote_count: 6
first_action: "2024-01-09"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/87751e7b-b1b7-4396-a51f-257352daa90e"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+SB483"
source_hash: "45383bc6b5aa4af9153b9d18a603ab27d0c9b76bdf2ea397ed1e5abab7ad1369"
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 483 (2024) — Tangible personal property tax; exemption for indoor agriculture equipment and machinery.

Tangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation. This bill is identical to HB 1429.

## Version chain

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

1. **CHAP0088** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0088)
2. **Prefiled and ordered printed; offered 01/10/24 24102642D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB483)
3. **SB483ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB483ER)

## Votes

- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower
- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper

## Sponsors

- Lashrecse D. Aird — primary (person)
- Ghazala F. Hashmi — cosponsor (person)

## Timeline

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

- **2024-01-09** Prefiled and ordered printed; offered 01/10/24 24102642D `filing, introduction`
- **2024-01-09** Referred to Committee on Finance and Appropriations `referral-committee`
- **2024-01-19** Impact statement from TAX (SB483)
- **2024-02-06** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2024-02-07** Constitutional reading dispensed (40-Y 0-N)
- **2024-02-08** Read second time and engrossed `reading-2`
- **2024-02-08** Constitutional reading dispensed (40-Y 0-N)
- **2024-02-08** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
- **2024-02-14** Placed on Calendar
- **2024-02-14** Read first time `reading-1`
- **2024-02-14** Referred to Committee on Finance `referral-committee`
- **2024-02-19** Reported from Finance (22-Y 0-N) `committee-passage`
- **2024-02-21** Read second time `reading-2`
- **2024-02-22** Read third time `reading-3`
- **2024-02-22** Passed House BLOCK VOTE (99-Y -0-N) `passage`
- **2024-02-22** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2024-02-27** Enrolled `enrolled`
- **2024-02-27** Bill text as passed Senate and House (SB483ER) `passage`
- **2024-02-27** Impact statement from TAX (SB483ER)
- **2024-02-27** Signed by Speaker `passage`
- **2024-03-01** Signed by President `passage`
- **2024-03-11** Enrolled Bill Communicated to Governor on March 11, 2024 `enrolled`
- **2024-03-11** Governor's Action Deadline 11:59 p.m., April 8, 2024 `executive-receipt`
- **2024-03-14** Approved by Governor-Chapter 88 (effective 7/1/24) `executive-signature`
- **2024-03-14** Acts of Assembly Chapter text (CHAP0088)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/87751e7b-b1b7-4396-a51f-257352daa90e`. Confidence: reported (aggregated from official Virginia legislature records).