Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
7.1 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 | |||||
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| Bill | Solar photovoltaic projects; local taxation for projects less than five megawatts. | 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 | SB 502 | Virginia SB 502 (2022) |
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enacted |
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5 | 33 | 6 | 2022-01-12 | 2022-04-11 | openstates | ocd-bill/cf27482b-9ed7-439c-99a3-d6405b26330f | https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB502 | c3cb0143dbae006742bb548918af0daf1f50dce838d6c7953a9033c7f2912996 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia SB 502 (2022) — Solar photovoltaic projects; local taxation for projects less than five megawatts.
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.
- CHAP0493 (committee substitute) — source
- Committee substitute printed 22105586D-S1 (committee substitute) — source
- Committee substitute printed 22106928D-H1 (committee substitute) — source
- Prefiled and ordered printed; offered 01/12/22 22104123D (committee substitute) — source
- SB502ER (committee substitute) — source
Votes
- House substitute agreed to by Senate (40-Y 0-N) — 40–0 (pass) · upper
- Read third time and passed Senate (39-Y 0-N) — 39–0 (pass) · upper
- Reported from Finance with substitute (13-Y 8-N) — 13–8 (pass) · lower
- VOTE: Passage (68-Y 30-N) — 68–29 (pass) · lower
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — 16–0 (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
Sponsors
- Lynwood W. Lewis, Jr. — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2022-01-12 Prefiled and ordered printed; offered 01/12/22 22104123D
introduction - 2022-01-12 Referred to Committee on Finance and Appropriations
referral-committee - 2022-01-20 Impact statement from TAX (SB502)
- 2022-02-01 Senate committee, floor amendments and substitutes offered
- 2022-02-01 Committee substitute printed 22105586D-S1
substitution - 2022-02-01 Reported from Finance and Appropriations with substitute (16-Y 0-N)
committee-passage - 2022-02-02 Constitutional reading dispensed (40-Y 0-N)
- 2022-02-03 Read second time
reading-2 - 2022-02-03 Reading of substitute waived
- 2022-02-03 Committee substitute agreed to 22105586D-S1
- 2022-02-03 Engrossed by Senate - committee substitute SB502S1
- 2022-02-04 Read third time and passed Senate (39-Y 0-N)
passage, reading-3 - 2022-02-20 Impact statement from TAX (SB502S1)
- 2022-02-21 Placed on Calendar
- 2022-02-21 Read first time
reading-1 - 2022-02-21 Referred to Committee on Finance
referral-committee - 2022-02-23 Reported from Finance with substitute (13-Y 8-N)
committee-passage - 2022-02-23 Committee substitute printed 22106928D-H1
substitution - 2022-02-25 Read second time
reading-2 - 2022-02-28 Read third time
reading-3 - 2022-02-28 Committee substitute agreed to 22106928D-H1
- 2022-02-28 Engrossed by House - committee substitute SB502H1
- 2022-02-28 Passed House with substitute (68-Y 30-N)
passage - 2022-02-28 VOTE: Passage (68-Y 30-N)
- 2022-03-02 House substitute agreed to by Senate (40-Y 0-N)
- 2022-03-02 Title replaced 22106928D-H1
- 2022-03-07 Enrolled
- 2022-03-08 Impact statement from TAX (SB502ER)
- 2022-03-08 Signed by President
- 2022-03-08 Signed by Speaker
- 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
- 2022-04-11 Approved by Governor-Chapter 493 (effective 7/1/22)
executive-signature
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/cf27482b-9ed7-439c-99a3-d6405b26330f. Confidence: reported (aggregated from official Virginia legislature records).