Fabio
112 lines
6.6 KiB
Markdown
112 lines
6.6 KiB
Markdown
---
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type: "Bill"
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title: "Real property tax; exemption for religious buildings, rebuilding structure."
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description: "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."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2025"
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identifier: "HB 2302"
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citation: "Virginia HB 2302 (2025)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Mark D. Sickles"]
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version_count: 7
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action_count: 41
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vote_count: 9
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first_action: "2025-01-08"
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last_action: "2025-04-02"
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source: "openstates"
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source_identifier: "ocd-bill/b80ef88b-4867-4675-963a-43e90c1d952c"
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source_url: "https://lis.virginia.gov/bill-details/20251/HB2302"
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source_hash: "5933ae57764d1803dfae54914e35a5ec38aaf62db75d7041b2e71957723b9289"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia HB 2302 (2025) — Real property tax; exemption for religious buildings, rebuilding structure.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1015814.PDF)
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2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1079098.PDF)
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3. **Engrossed** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1035300.PDF)
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4. **Finance Amendment** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1029721.HTML)
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5. **Governor's Recommendation** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1073511.HTML)
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6. **Reenrolled** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1074913.PDF)
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7. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1050512.PDF)
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## Votes
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- Reported from Finance with amendment(s) (22-Y 0-N) — **22–0** (pass) · lower
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- Passed Senate (39-Y 0-N) — **39–0** (pass) · upper
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- Subcommittee recommends reporting with amendment(s) (8-Y 0-N) — **8–0** (pass) · lower
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- Read third time and passed House (97-Y 0-N) — **97–0** (pass) · lower
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- Constitutional reading dispensed (on 2nd reading) (40-Y 0-N) — **40–0** (pass) · upper
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- Passed House (99-Y 0-N) — **99–0** (pass) · lower
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- House concurred in Governor's recommendation (96-Y 0-N) — **96–0** (pass) · lower
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- Senate concurred in Governor's recommendation (40-Y 0-N) — **40–0** (pass) · upper
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- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper
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## Sponsors
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- Mark D. Sickles — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-08** Prefiled and ordered printed; Offered 01-08-2025 25101148D `filing, introduction`
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- **2025-01-08** Referred to Committee on Finance `referral-committee`
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- **2025-01-17** Impact statement from TAX (HB2302)
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- **2025-01-17** Assigned Finance sub: Subcommittee #1 `referral-committee`
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- **2025-01-27** Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
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- **2025-01-29** Reported from Finance with amendment(s) (22-Y 0-N) `committee-passage`
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- **2025-01-31** Read first time `reading-1`
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- **2025-02-03** Read second time `reading-2`
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- **2025-02-03** Finance Amendment agreed to `amendment-passage`
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- **2025-02-03** Engrossed by House as amended
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- **2025-02-03** Printed as engrossed 25101148D-E
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- **2025-02-04** Read third time and passed House (97-Y 0-N) `passage, reading-3`
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- **2025-02-04** Reconsideration of passage agreed to by House
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- **2025-02-04** Passed House (99-Y 0-N) `passage`
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- **2025-02-05** Constitutional reading dispensed (on 1st reading)
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- **2025-02-05** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2025-02-06** Impact statement from TAX (HB2302)
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- **2025-02-11** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
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- **2025-02-11** Rules suspended
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- **2025-02-11** Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
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- **2025-02-11** Passed by for the day
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- **2025-02-12** Read third time `reading-3`
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- **2025-02-12** Passed Senate (39-Y 0-N) `passage`
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- **2025-02-17** Enrolled `enrolled`
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- **2025-02-17** Bill text as passed House and Senate (HB2302ER) `passage`
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- **2025-02-17** Impact statement from TAX (HB2302)
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- **2025-02-17** Signed by Speaker `passage`
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- **2025-02-20** Signed by President `passage`
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- **2025-03-03** Enrolled Bill communicated to Governor on March 3, 2025 `enrolled, executive-receipt`
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- **2025-03-03** Governor's Action Deadline 11:59 p.m., March 24, 2025 `executive-receipt`
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- **2025-03-24** Governor's recommendation received by House `executive-veto-line-item`
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- **2025-04-02** House concurred in Governor's recommendation (96-Y 0-N)
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- **2025-04-02** Passed by temporarily
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- **2025-04-02** Senate concurred in Governor's recommendation (40-Y 0-N)
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- **2025-04-02** Governor's recommendation adopted `executive-signature`
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- **2025-04-02** Reenrolled `enrolled`
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- **2025-04-02** Reenrolled bill text (HB2302ER2) `enrolled`
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- **2025-04-02** Signed by Speaker as reenrolled `enrolled, passage`
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- **2025-04-02** Signed by President as reenrolled `enrolled, passage`
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- **2025-04-02** Enacted, Chapter 659 (Effective 07/01/25) `became-law`
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- **2025-04-02** Acts of Assembly Chapter text (CHAP0659)
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b80ef88b-4867-4675-963a-43e90c1d952c`. Confidence: reported (aggregated from official Virginia legislature records).
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