---
type: "Bill"
title: "Personal property tax; farm machinery and farm implements."
description: "Personal property tax; farm machinery and farm implements."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1486"
citation: "Virginia HB 1486 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Webert"]
version_count: 4
action_count: 48
vote_count: 10
first_action: "2023-01-01"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/f8e37dbc-28fb-4a35-9aa0-782b9643ea7e"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1486"
source_hash: "849ce85a81fe173d7afda363413e91629587a46561a88a85f637fb4ba3889c2d"
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 1486 (2023) — Personal property tax; farm machinery and farm implements.

## Version chain

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

1. **CHAP0344** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0344)
2. **HB1486ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1486ER)
3. **Prefiled and ordered printed; offered 01/11/23 23101757D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1486)
4. **Printed as engrossed 23101757D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1486E)

## Votes

- Passed Senate with amendment (39-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance with amendment(s) (22-Y 0-N) — **0–0** (fail) · lower
- VOTE: REJECTED (0-Y 98-N) — **0–0** (fail) · lower
- Senate insisted on amendment (40-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Subcommittee recommends reporting with amendments (7-Y 0-N) — **0–0** (fail) · lower
- VOTE: (99-Y 0-N) — **0–0** (fail) · lower
- VOTE: Adoption (89-Y 0-N 2-A) — **0–0** (fail) · lower

## Sponsors

- Webert — primary (person)

## Timeline

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

- **2023-01-01** Prefiled and ordered printed; offered 01/11/23 23101757D `filing, introduction`
- **2023-01-01** Referred to Committee on Finance `referral-committee`
- **2023-01-14** Impact statement from TAX (HB1486)
- **2023-01-19** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2023-01-24** House subcommittee amendments and substitutes offered
- **2023-01-24** Subcommittee recommends reporting with amendments (7-Y 0-N)
- **2023-01-25** Reported from Finance with amendment(s) (22-Y 0-N) `committee-passage`
- **2023-01-27** Read first time `reading-1`
- **2023-01-30** Read second time `reading-2`
- **2023-01-30** Committee amendments agreed to `amendment-passage`
- **2023-01-30** Engrossed by House as amended HB1486E
- **2023-01-30** Printed as engrossed 23101757D-E
- **2023-01-31** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2023-01-31** VOTE: (99-Y 0-N)
- **2023-02-01** Constitutional reading dispensed
- **2023-02-01** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-06** Impact statement from TAX (HB1486E)
- **2023-02-08** Senate committee, floor amendments and substitutes offered
- **2023-02-08** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2023-02-09** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-10** Read third time `reading-3`
- **2023-02-10** Reading of amendment waived
- **2023-02-10** Committee amendment agreed to `amendment-passage`
- **2023-02-10** Engrossed by Senate as amended
- **2023-02-10** Passed Senate with amendment (39-Y 0-N) `passage`
- **2023-02-14** Placed on Calendar
- **2023-02-14** Senate amendment rejected by House (0-Y 98-N) `amendment-failure`
- **2023-02-14** VOTE: REJECTED (0-Y 98-N)
- **2023-02-16** Senate insisted on amendment (40-Y 0-N)
- **2023-02-16** Senate requested conference committee `referral-committee`
- **2023-02-17** House acceded to request
- **2023-02-20** Conferees appointed by Senate
- **2023-02-20** Senators: Ruff, Marsden, Hanger
- **2023-02-21** Conferees appointed by House
- **2023-02-21** Delegates: Webert, Orrock, Sullivan
- **2023-02-23** Amended by conference committee
- **2023-02-24** Conference report agreed to by Senate (40-Y 0-N) `committee-passage-favorable`
- **2023-02-24** Conference report agreed to by House (89-Y 0-N 2-A) `committee-passage-favorable`
- **2023-02-24** VOTE: Adoption (89-Y 0-N 2-A)
- **2023-03-07** Enrolled `enrolled`
- **2023-03-07** Bill text as passed House and Senate (HB1486ER) `passage`
- **2023-03-08** Impact statement from TAX (HB1486ER)
- **2023-03-08** Signed by Speaker `passage`
- **2023-03-08** Signed by President `passage`
- **2023-03-13** Enrolled Bill communicated to Governor on March 13, 2023 `enrolled, executive-receipt`
- **2023-03-13** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-23** Approved by Governor-Chapter 344 (effective 7/1/23) `executive-signature`
- **2023-03-23** Acts of Assembly Chapter text (CHAP0344)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f8e37dbc-28fb-4a35-9aa0-782b9643ea7e`. Confidence: reported (aggregated from official Virginia legislature records).