Fabio
7.3 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bill | Solar photovoltaic projects; local taxation for projects less than five megawatts or less. | Local taxation for solar photovoltaic projects five megawatts or less. Provides that generating equipment of solar photovoltaic projects five megawatts or less shall be taxable by a locality, at a rate determined by such locality, but shall not exceed the real estate rate applicable in that locality, and that the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. The bill also provides that (i) solar photovoltaic projects five megawatts or less shall not be exempt from the assessment of a revenue share by ordinance of that locality and (ii) nothing in the bill shall be construed to authorize local taxation of generating or storage equipment of solar photovoltaic projects that serve the electricity needs of that property upon which such solar facilities are located. If a locality assesses a revenue share on such projects, the amount of the exemption shall be 100 percent of the assessed value. The bill does not apply to projects five megawatts or less that were approved by a locality prior to July 1, 2022. | us/states/va | Virginia General Assembly | 2022 | HB 1087 | Virginia HB 1087 (2022) |
|
enacted |
|
5 | 34 | 7 | 2022-01-12 | 2022-04-11 | openstates | ocd-bill/fad73f2c-ff04-49fc-b6e7-7a91b0890ab7 | https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB1087 | 89dc77478ff60e5f8fa920963668ecf22000041d769292295660ee5afd59ba9c | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
|
Virginia HB 1087 (2022) — Solar photovoltaic projects; local taxation for projects less than five megawatts or less.
Local taxation for solar photovoltaic projects five megawatts or less. Provides that generating equipment of solar photovoltaic projects five megawatts or less shall be taxable by a locality, at a rate determined by such locality, but shall not exceed the real estate rate applicable in that locality, and that the exemption shall be as follows: 80 percent of the assessed value in the first five years in service after commencement of commercial operation, 70 percent of the assessed value in the second five years in service, and 60 percent of the assessed value for all remaining years in service. The bill also provides that (i) solar photovoltaic projects five megawatts or less shall not be exempt from the assessment of a revenue share by ordinance of that locality and (ii) nothing in the bill shall be construed to authorize local taxation of generating or storage equipment of solar photovoltaic projects that serve the electricity needs of that property upon which such solar facilities are located. If a locality assesses a revenue share on such projects, the amount of the exemption shall be 100 percent of the assessed value. The bill does not apply to projects five megawatts or less that were approved by a locality prior to July 1, 2022.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- CHAP0492 (committee substitute) — source
- Committee substitute printed 22105585D-H1 (committee substitute) — source
- Committee substitute printed 22106830D-S1 (committee substitute) — source
- HB1087ER (committee substitute) — source
- Prefiled and ordered printed; offered 01/12/22 22103947D (committee substitute) — source
Votes
- Passed Senate with substitute (40-Y 0-N) — 40–0 (pass) · upper
- VOTE: Adoption (73-Y 25-N) — 73–24 (pass) · lower
- Subcommittee recommends reporting with substitute (9-Y 0-N) — 9–0 (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
- VOTE: Passage (81-Y 18-N) — 81–17 (pass) · lower
- Reported from Finance with substitute (20-Y 2-N) — 20–2 (pass) · lower
- Reported from Finance and Appropriations with substitute (15-Y 0-N) — 15–0 (pass) · upper
Sponsors
- James A. "Jay" Leftwich — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2022-01-12 Prefiled and ordered printed; offered 01/12/22 22103947D
introduction - 2022-01-12 Referred to Committee on Finance
referral-committee - 2022-01-27 Assigned Finance sub: Subcommittee #2
referral-committee - 2022-01-27 Impact statement from TAX (HB1087)
- 2022-02-07 House subcommittee amendments and substitutes offered
- 2022-02-07 Subcommittee recommends reporting with substitute (9-Y 0-N)
- 2022-02-07 Reported from Finance with substitute (20-Y 2-N)
committee-passage - 2022-02-07 Committee substitute printed 22105585D-H1
substitution - 2022-02-09 Read first time
reading-1 - 2022-02-10 Read second time
reading-2 - 2022-02-10 Committee substitute agreed to 22105585D-H1
- 2022-02-10 Engrossed by House - committee substitute HB1087H1
- 2022-02-11 Read third time and passed House (81-Y 18-N)
passage, reading-3 - 2022-02-11 VOTE: Passage (81-Y 18-N)
- 2022-02-14 Constitutional reading dispensed
- 2022-02-14 Referred to Committee on Finance and Appropriations
referral-committee - 2022-02-15 Impact statement from TAX (HB1087H1)
- 2022-02-22 Reported from Finance and Appropriations with substitute (15-Y 0-N)
committee-passage - 2022-02-22 Committee substitute printed 22106830D-S1
substitution - 2022-02-23 Constitutional reading dispensed (40-Y 0-N)
- 2022-02-24 Read third time
reading-3 - 2022-02-24 Reading of substitute waived
- 2022-02-24 Committee substitute agreed to 22106830D-S1
- 2022-02-24 Engrossed by Senate - committee substitute HB1087S1
- 2022-02-24 Passed Senate with substitute (40-Y 0-N)
passage - 2022-02-28 Senate substitute agreed to by House 22106830D-S1 (73-Y 25-N)
- 2022-02-28 VOTE: Adoption (73-Y 25-N)
- 2022-03-02 Enrolled
- 2022-03-02 Signed by Speaker
- 2022-03-03 Signed by President
- 2022-03-04 Impact statement from TAX (HB1087ER)
- 2022-03-11 Enrolled Bill communicated to Governor on March 11, 2022
- 2022-03-11 Governor's Action Deadline 11:59 p.m., April 11, 2022
- 2022-04-11 Approved by Governor-Chapter 492 (effective 7/1/22)
executive-signature
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/fad73f2c-ff04-49fc-b6e7-7a91b0890ab7. Confidence: reported (aggregated from official Virginia legislature records).