---
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 incorporates HB 384 and is identical to SB 483."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "HB 1429"
citation: "Virginia HB 1429 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Amy J. Laufer"]
version_count: 4
action_count: 30
vote_count: 6
first_action: "2024-01-18"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/f1a03ecb-f790-488f-b1ca-ac2776bbf26b"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB1429"
source_hash: "7f7ae0389899e81700d10c5d79e6943696e3a78ee4e26638881838e5472e7aa8"
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 1429 (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 incorporates HB 384 and is identical to SB 483.

## Version chain

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

1. **CHAP0087** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0087)
2. **Committee substitute printed 24106718D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1429H1)
3. **HB1429ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1429ER)
4. **Presented and ordered printed 24105709D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1429)

## Votes

- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Constitutional reading dispensed (38-Y 0-N) — **38–0** (pass) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
- Subcommittee recommends reporting with substitute (8-Y 0-N) — **8–0** (pass) · lower
- Reported from Finance with substitute (22-Y 0-N) — **22–0** (pass) · lower
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper

## Sponsors

- Amy J. Laufer — primary (person)
- R. Lee Ware — cosponsor (person)

## Timeline

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

- **2024-01-18** Presented and ordered printed 24105709D `introduction`
- **2024-01-18** Referred to Committee on Finance `referral-committee`
- **2024-01-25** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2024-01-26** Impact statement from TAX (HB1429)
- **2024-01-30** Subcommittee recommends reporting with substitute (8-Y 0-N) `substitution`
- **2024-01-31** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2024-01-31** Committee substitute printed 24106718D-H1 `substitution`
- **2024-01-31** Incorporates HB384 (Ware)
- **2024-02-01** House committee, floor amendments and substitutes offered
- **2024-02-02** Read first time `reading-1`
- **2024-02-05** Read second time `reading-2`
- **2024-02-05** Committee substitute agreed to 24106718D-H1 `substitution`
- **2024-02-05** Engrossed by House - committee substitute HB1429H1 `substitution`
- **2024-02-06** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2024-02-06** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2024-02-07** Constitutional reading dispensed
- **2024-02-07** Referred to Committee on Finance and Appropriations `referral-committee`
- **2024-02-15** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2024-02-19** Constitutional reading dispensed (38-Y 0-N)
- **2024-02-20** Read third time `reading-3`
- **2024-02-20** Passed Senate (40-Y 0-N) `passage`
- **2024-02-26** Enrolled `enrolled`
- **2024-02-26** Bill text as passed House and Senate (HB1429ER) `passage`
- **2024-02-26** Signed by Speaker `passage`
- **2024-02-27** Impact statement from TAX (HB1429ER)
- **2024-02-28** Signed by President `passage`
- **2024-03-11** Enrolled Bill communicated to Governor on March 11, 2024 `enrolled, executive-receipt`
- **2024-03-11** Governor's Action Deadline 11:59 p.m., April 8, 2024 `executive-receipt`
- **2024-03-14** Approved by Governor-Chapter 87 (effective 7/1/24) `executive-signature`
- **2024-03-14** Acts of Assembly Chapter text (CHAP0087)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f1a03ecb-f790-488f-b1ca-ac2776bbf26b`. Confidence: reported (aggregated from official Virginia legislature records).