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---
type: "Bill"
title: "Tangible personal property tax; classification of certain vehicles, removes sunset date."
description: "Tangible personal property tax; classification; certain vehicles. Extends from January 1, 2025, to January 1, 2027, the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. Under current law, such authorization is limited to taxable years 2022 through 2024."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "SB 194"
citation: "Virginia SB 194 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Schuyler T. VanValkenburg"]
version_count: 5
action_count: 46
vote_count: 9
first_action: "2024-01-08"
last_action: "2024-04-08"
source: "openstates"
source_identifier: "ocd-bill/2de52019-3b4c-43c0-9015-6351412eb92a"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+SB194"
source_hash: "6ccb6f585fbabaa26a38a6005e510802b6ba28dea34e9d3024b5ebdc757177bf"
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 SB 194 (2024) — Tangible personal property tax; classification of certain vehicles, removes sunset date.
Tangible personal property tax; classification; certain vehicles. Extends from January 1, 2025, to January 1, 2027, the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. Under current law, such authorization is limited to taxable years 2022 through 2024.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **CHAP0665** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0665)
2. **Committee substitute printed 24107712D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB194H1)
3. **Prefiled and ordered printed; offered 01/10/24 24102903D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB194)
4. **Printed as engrossed 24102903D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB194E)
5. **SB194ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB194ER)
## Votes
- Constitutional reading dispensed (40-Y 0-N) — **400** (pass) · upper
- House substitute rejected by Senate (0-Y 40-N) — **040** (fail) · upper
- VOTE: Adoption (100-Y 0-N) — **990** (pass) · lower
- Read third time and passed Senate (38-Y 0-N) — **380** (pass) · upper
- Senate acceded to request (40-Y 0-N) — **400** (pass) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **980** (pass) · lower
- Reported from Finance and Appropriations with amendments (14-Y 0-N) — **140** (pass) · upper
- Conference report agreed to by Senate (39-Y 0-N) — **390** (pass) · upper
- Reported from Finance with substitute (22-Y 0-N) — **220** (pass) · lower
## Sponsors
- Schuyler T. VanValkenburg — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-01-08** Prefiled and ordered printed; offered 01/10/24 24102903D `filing, introduction`
- **2024-01-08** Referred to Committee on Finance and Appropriations `referral-committee`
- **2024-01-21** Impact statement from TAX (SB194)
- **2024-01-23** Senate committee, floor amendments and substitutes offered
- **2024-01-23** Reported from Finance and Appropriations with amendments (14-Y 0-N) `committee-passage`
- **2024-01-24** Constitutional reading dispensed (40-Y 0-N)
- **2024-01-25** Read second time `reading-2`
- **2024-01-25** Reading of amendments waived
- **2024-01-25** Committee amendments agreed to `amendment-passage`
- **2024-01-25** Engrossed by Senate as amended SB194E
- **2024-01-25** Printed as engrossed 24102903D-E
- **2024-01-26** Read third time and passed Senate (38-Y 0-N) `passage, reading-3`
- **2024-02-13** Placed on Calendar
- **2024-02-13** Read first time `reading-1`
- **2024-02-13** Referred to Committee on Finance `referral-committee`
- **2024-02-13** Impact statement from TAX (SB194E)
- **2024-02-14** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2024-02-14** House committee, floor amendments and substitutes offered
- **2024-02-14** Committee substitute printed 24107712D-H1 `substitution`
- **2024-02-16** Read second time `reading-2`
- **2024-02-19** Read third time `reading-3`
- **2024-02-19** Committee substitute agreed to 24107712D-H1 `substitution`
- **2024-02-19** Engrossed by House - committee substitute SB194H1 `substitution`
- **2024-02-19** Passed House with substitute BLOCK VOTE (99-Y 0-N) `passage`
- **2024-02-19** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2024-02-21** House substitute rejected by Senate (0-Y 40-N)
- **2024-02-22** House insisted on substitute `substitution`
- **2024-02-22** House requested conference committee `referral-committee`
- **2024-02-26** Senate acceded to request (40-Y 0-N)
- **2024-02-26** Conferees appointed by Senate
- **2024-02-26** Senators: VanValkenburg, Deeds, McDougle
- **2024-02-28** Conferees appointed by House
- **2024-02-28** Delegates: Willett, Hernandez, Orrock
- **2024-03-05** Amended by conference committee
- **2024-03-05** Conference report agreed to by House (100-Y 0-N) `committee-passage-favorable`
- **2024-03-05** VOTE: Adoption (100-Y 0-N)
- **2024-03-05** Conference report agreed to by Senate (39-Y 0-N) `committee-passage-favorable`
- **2024-03-08** Enrolled `enrolled`
- **2024-03-08** Bill text as passed Senate and House (SB194ER) `passage`
- **2024-03-08** Signed by Speaker `passage`
- **2024-03-09** Signed by President `passage`
- **2024-03-11** Enrolled Bill Communicated to Governor on March 11, 2024 `enrolled`
- **2024-03-11** Governor's Action Deadline 11:59 p.m., April 8, 2024 `executive-receipt`
- **2024-03-14** Impact statement from TAX (SB194ER)
- **2024-04-08** Approved by Governor-Chapter 665 (effective 7/1/24 - see bill) `executive-signature`
- **2024-04-08** Acts of Assembly Chapter text (CHAP0665)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2de52019-3b4c-43c0-9015-6351412eb92a`. Confidence: reported (aggregated from official Virginia legislature records).