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republic-os/legislation/us/states/va/2026/hb-854.md
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Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

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---
type: "Bill"
title: "Real property tax; local classification or designation for property, nonprofit organizations."
description: "Real property tax; local classification or designation for portion of property. Clarifies that, in accordance with the Constitution of Virginia and by adoption of a local ordinance, any locality may by designation or classification exempt from real or personal property taxes, or both, the real or personal property, or both, owned by an ownership entity of which a controlling interest of the managing member or general partner of such ownership entity is held, directly or indirectly, by one or more nonprofit organizations, notwithstanding any for-profit ownership interests, that is used for charitable or benevolent purposes. The bill requires such local ordinance to stipulate any suspension or termination of such exemption in such ordinance.The bill also provides that any rental income or other sources of income received from any portion of real property that is used for charitable or benevolent purposes in accordance with such constitutional designation or classification shall not be considered a source of revenue or profit for which tax shall be assessed. Finally, the bill provides that the purpose of the bill is to stimulate public purpose projects by clarifying that localities have such authority and provides that the provisions of the bill providing that any county, city, or town may exempt from real or personal property taxes, or both, any real or personal property owned by an ownership entity of which a controlling interest of the managing member or general partner of such ownership entity is held directly or indirectly by one or more nonprofit organizations, notwithstanding any for-profit ownership interests, that is used for charitable or benevolent purposes are declaratory of existing law."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2026"
identifier: "HB 854"
citation: "Virginia HB 854 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Rae Cousins"]
version_count: 6
action_count: 36
vote_count: 8
first_action: "2026-01-13"
last_action: "2026-04-13"
source: "openstates"
source_identifier: "ocd-bill/99774b89-585e-4edb-8223-541d336e1410"
source_url: "https://lis.virginia.gov/bill-details/20261/HB854"
source_hash: "a988423a1f657f9723be1f2241030c8fa381955c4679b87e4722aedd2ac13bf9"
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 HB 854 (2026) — Real property tax; local classification or designation for property, nonprofit organizations.
Real property tax; local classification or designation for portion of property. Clarifies that, in accordance with the Constitution of Virginia and by adoption of a local ordinance, any locality may by designation or classification exempt from real or personal property taxes, or both, the real or personal property, or both, owned by an ownership entity of which a controlling interest of the managing member or general partner of such ownership entity is held, directly or indirectly, by one or more nonprofit organizations, notwithstanding any for-profit ownership interests, that is used for charitable or benevolent purposes. The bill requires such local ordinance to stipulate any suspension or termination of such exemption in such ordinance.The bill also provides that any rental income or other sources of income received from any portion of real property that is used for charitable or benevolent purposes in accordance with such constitutional designation or classification shall not be considered a source of revenue or profit for which tax shall be assessed. Finally, the bill provides that the purpose of the bill is to stimulate public purpose projects by clarifying that localities have such authority and provides that the provisions of the bill providing that any county, city, or town may exempt from real or personal property taxes, or both, any real or personal property owned by an ownership entity of which a controlling interest of the managing member or general partner of such ownership entity is held directly or indirectly by one or more nonprofit organizations, notwithstanding any for-profit ownership interests, that is used for charitable or benevolent purposes are declaratory of existing law.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1086539.PDF)
2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1221715.PDF)
3. **Finance Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1100768.PDF)
4. **Finance and Appropriations Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1191963.PDF)
5. **Subcommittee #2 Subcommittee Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1100764.PDF)
6. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1203389.PDF)
## Votes
- H VOTE: — **90–5** (pass) · lower
- Reported from Finance with substitute — **22–0** (pass) · lower
- Constitutional reading dispensed (on 2nd reading) — **40–0** (pass) · upper
- Subcommittee recommends reporting with substitute — **8–1** (pass) · lower
- H VOTE: — **97–0** (pass) · lower
- Passage R — **40–0** (pass) · upper
- Subcommittee recommends reporting with substitute — **9–0** (pass) · lower
- Reported from Finance and Appropriations with substitute — **15–0** (pass) · upper
## Sponsors
- Rae Cousins — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-01-13** Prefiled and ordered printed; Offered 01-14-2026 26104985D `filing, introduction`
- **2026-01-13** Referred to Committee on Finance `referral-committee`
- **2026-01-26** Fiscal Impact statement From TAX (1/26/2026 9:10 pm)
- **2026-01-27** House subcommittee offered
- **2026-01-27** Subcommittee recommends reporting with substitute (8-Y 1-N) `substitution`
- **2026-01-27** Subcommittee recommends reporting with substitute (9-Y 0-N) `substitution`
- **2026-01-28** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2026-01-29** Committee substitute printed 26106097D-H1 `substitution`
- **2026-01-30** Read first time `reading-1`
- **2026-02-02** Moved from Uncontested Calendar to Regular Calendar
- **2026-02-02** Read second time `reading-2`
- **2026-02-02** committee substitute agreed to `substitution`
- **2026-02-02** Engrossed by House - committee substitute `substitution`
- **2026-02-03** Read third time and passed House (97-Y 0-N 0-A) `passage, reading-3`
- **2026-02-04** Constitutional reading dispensed (on 1st reading)
- **2026-02-04** Referred to Committee on Finance and Appropriations `referral-committee`
- **2026-02-17** Fiscal Impact statement From TAX (2/17/2026 3:55 pm)
- **2026-03-03** Reported from Finance and Appropriations with substitute (15-Y 0-N) `committee-passage`
- **2026-03-03** Rules suspended
- **2026-03-03** Constitutional reading dispensed (on 2nd reading) (40-Y 0-N 0-A)
- **2026-03-03** Passed by for the day (Voice Vote)
- **2026-03-04** Committee substitute printed 26108143D-S1 `substitution`
- **2026-03-04** Read third time `reading-3`
- **2026-03-04** Finance and Appropriations Substitute agreed to
- **2026-03-04** Engrossed by Senate - committee substitute `substitution`
- **2026-03-04** Passed Senate with substitute Block Vote (40-Y 0-N 0-A) `passage`
- **2026-03-06** Senate substitute agreed to by House (90-Y 5-N 0-A) `substitution`
- **2026-03-13** Enrolled `enrolled`
- **2026-03-13** Bill text as passed House and Senate (HB854ER) `passage`
- **2026-03-13** Signed by Speaker `passage`
- **2026-03-13** Signed by President `passage`
- **2026-03-14** Enrolled Bill communicated to Governor on March 14, 2026 `enrolled, executive-receipt`
- **2026-03-14** Governor's Action Deadline 11:59 p.m., April 13, 2026 `executive-receipt`
- **2026-03-24** Fiscal Impact statement From TAX (3/24/2026 9:50 am)
- **2026-04-13** Approved by Governor-Chapter 683 (effective 7/1/2026) `executive-signature`
- **2026-04-13** Acts of Assembly Chapter text (CHAP0683)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/99774b89-585e-4edb-8223-541d336e1410`. Confidence: reported (aggregated from official Virginia legislature records).
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