republic-os/legislation/us/states/va/2025/hb-2302.md

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	Real property tax; exemption for religious buildings, rebuilding structure.	Real property tax; exemption for religious buildings; rebuilding structure. Provides that the property tax exemption for property used for religious worship shall include property on which a church or other building for religious worship is being replaced or rebuilt. The property owner shall demonstrate the intention to use such structure exclusively for religious worship or for the residence of the minister of any church or religious body, as well as certain other requirements provided in the bill. This bill applies to tax years on and after January 1, 2023.	us/states/va	Virginia General Assembly	2025	HB 2302	Virginia HB 2302 (2025)	bill		enacted	Mark D. Sickles	7	41	9	2025-01-08	2025-04-02	openstates	ocd-bill/b80ef88b-4867-4675-963a-43e90c1d952c	https://lis.virginia.gov/bill-details/20251/HB2302	5933ae57764d1803dfae54914e35a5ec38aaf62db75d7041b2e71957723b9289	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 2302 (2025) — Real property tax; exemption for religious buildings, rebuilding structure.

Real property tax; exemption for religious buildings; rebuilding structure. Provides that the property tax exemption for property used for religious worship shall include property on which a church or other building for religious worship is being replaced or rebuilt. The property owner shall demonstrate the intention to use such structure exclusively for religious worship or for the residence of the minister of any church or religious body, as well as certain other requirements provided in the bill. This bill applies to tax years on and after January 1, 2023.

Version chain

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

1. Introduced (filed) — source
2. Chaptered (committee substitute) — source
3. Engrossed (committee substitute) — source
4. Finance Amendment (committee substitute) — source
5. Governor's Recommendation (committee substitute) — source
6. Reenrolled (committee substitute) — source
7. Enrolled (enrolled) — source

Votes

• Reported from Finance with amendment(s) (22-Y 0-N) — 22–0 (pass) · lower
• Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
• Subcommittee recommends reporting with amendment(s) (8-Y 0-N) — 8–0 (pass) · lower
• Read third time and passed House (97-Y 0-N) — 97–0 (pass) · lower
• Constitutional reading dispensed (on 2nd reading) (40-Y 0-N) — 40–0 (pass) · upper
• Passed House (99-Y 0-N) — 99–0 (pass) · lower
• House concurred in Governor's recommendation (96-Y 0-N) — 96–0 (pass) · lower
• Senate concurred in Governor's recommendation (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance and Appropriations (15-Y 0-N) — 15–0 (pass) · upper

Sponsors

• Mark D. Sickles — primary (person)

Timeline

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

• 2025-01-08 Prefiled and ordered printed; Offered 01-08-2025 25101148D filing, introduction
• 2025-01-08 Referred to Committee on Finance referral-committee
• 2025-01-17 Impact statement from TAX (HB2302)
• 2025-01-17 Assigned Finance sub: Subcommittee #1 referral-committee
• 2025-01-27 Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
• 2025-01-29 Reported from Finance with amendment(s) (22-Y 0-N) committee-passage
• 2025-01-31 Read first time reading-1
• 2025-02-03 Read second time reading-2
• 2025-02-03 Finance Amendment agreed to amendment-passage
• 2025-02-03 Engrossed by House as amended
• 2025-02-03 Printed as engrossed 25101148D-E
• 2025-02-04 Read third time and passed House (97-Y 0-N) passage, reading-3
• 2025-02-04 Reconsideration of passage agreed to by House
• 2025-02-04 Passed House (99-Y 0-N) passage
• 2025-02-05 Constitutional reading dispensed (on 1st reading)
• 2025-02-05 Referred to Committee on Finance and Appropriations referral-committee
• 2025-02-06 Impact statement from TAX (HB2302)
• 2025-02-11 Reported from Finance and Appropriations (15-Y 0-N) committee-passage
• 2025-02-11 Rules suspended
• 2025-02-11 Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
• 2025-02-11 Passed by for the day
• 2025-02-12 Read third time reading-3
• 2025-02-12 Passed Senate (39-Y 0-N) passage
• 2025-02-17 Enrolled enrolled
• 2025-02-17 Bill text as passed House and Senate (HB2302ER) passage
• 2025-02-17 Impact statement from TAX (HB2302)
• 2025-02-17 Signed by Speaker passage
• 2025-02-20 Signed by President passage
• 2025-03-03 Enrolled Bill communicated to Governor on March 3, 2025 enrolled, executive-receipt
• 2025-03-03 Governor's Action Deadline 11:59 p.m., March 24, 2025 executive-receipt
• 2025-03-24 Governor's recommendation received by House executive-veto-line-item
• 2025-04-02 House concurred in Governor's recommendation (96-Y 0-N)
• 2025-04-02 Passed by temporarily
• 2025-04-02 Senate concurred in Governor's recommendation (40-Y 0-N)
• 2025-04-02 Governor's recommendation adopted executive-signature
• 2025-04-02 Reenrolled enrolled
• 2025-04-02 Reenrolled bill text (HB2302ER2) enrolled
• 2025-04-02 Signed by Speaker as reenrolled enrolled, passage
• 2025-04-02 Signed by President as reenrolled enrolled, passage
• 2025-04-02 Enacted, Chapter 659 (Effective 07/01/25) became-law
• 2025-04-02 Acts of Assembly Chapter text (CHAP0659)

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/b80ef88b-4867-4675-963a-43e90c1d952c. Confidence: reported (aggregated from official Virginia legislature records).