Files
2026-07-06 17:28:36 -04:00

7.1 KiB
Raw Permalink Blame History

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. 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)
bill
enacted
Lynwood W. Lewis, Jr.
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
legislation
bill
us-va

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.

  1. CHAP0493 (committee substitute) — source
  2. Committee substitute printed 22105586D-S1 (committee substitute) — source
  3. Committee substitute printed 22106928D-H1 (committee substitute) — source
  4. Prefiled and ordered printed; offered 01/12/22 22104123D (committee substitute) — source
  5. SB502ER (committee substitute) — source

Votes

  • House substitute agreed to by Senate (40-Y 0-N) — 400 (pass) · upper
  • Read third time and passed Senate (39-Y 0-N) — 390 (pass) · upper
  • Reported from Finance with substitute (13-Y 8-N) — 138 (pass) · lower
  • VOTE: Passage (68-Y 30-N) — 6829 (pass) · lower
  • Reported from Finance and Appropriations with substitute (16-Y 0-N) — 160 (pass) · upper
  • Constitutional reading dispensed (40-Y 0-N) — 400 (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).