Tax exempt property; nonprofit institutions of learning, provisions are declaratory of existing law.
Summary
Tax exempt property; nonprofit institutions of learning; emergency. Clarifies existing law in that institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Education Act or any school that is licensed by the Board of Education as a school for students with disabilities are institutions of learning not conducted for profit whose property is exempt from taxation pursuant to the Constitution of Virginia. The bill contains an emergency clause. This bill is identical to SB 1202.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House of Delegates Passage
Apr 2025
Senate Passage
Apr 2025
Signed into Law
Apr 2025
Introduced Jan 6, 2025
Signed Apr 2, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Reenrolled
→
Chaptered
·
3 edits
MINOR
This bill adds a new section to the Virginia Code defining tax-exempt property for nonprofit institutions of learning. It clarifies that 'educational purposes' includes special education and related services, and expands the definition of 'institutions of learning' to include schools licensed by the Department of Education that provide services under the federal Individuals with Disabilities Education Act (IDEA).
Scope change
The bill expands eligibility for property tax exemptions to include additional types of schools serving students with disabilities that were previously not explicitly covered under the existing definition.
DEFINITION
Added explicit definition that 'educational purposes' includes special education and related services as defined by the federal IDEA.
ELIGIBILITY
Expanded 'institutions of learning' to include any school for students with disabilities licensed by the Board of Education under § 22.1-323, in addition to institutions licensed by the Department of Education.
TECHNICAL
Changed document formatting from 'REENROLLED' to 'CHAPTER' status with updated approval date (April 2, 2025) and chapter number (645).
Floor votes · Senate Feb 11, 2025 · House of Delegates Feb 4, 2025
How they voted
40–0
Passed
Total votes 40
Feb 11, 2025
D
Democratic21
100% Yea
R
Republican19
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
48
Key actions
16
Committee
10
Amendments
5
Apr 2, 2025
Signed into law
Governor's recommendation adopted
executive
Apr 2, 2025
Upper · Passed
Senate concurred in Governor's recommendation (40-Y 0-N)
upper
Apr 2, 2025
Lower · Passed
House concurred in Governor's recommendation (96-Y 0-N)
lower
Mar 24, 2025
Vetoed
Governor's recommendation received by House
executive
Mar 10, 2025
Upper · Passed
Signed by President
upper
Mar 7, 2025
Lower · Passed
Signed by Speaker
lower
Mar 7, 2025
Lower · Passed
Bill text as passed House and Senate (HB1970ER)
lower
Feb 22, 2025
Lower · Passed
Conference report agreed to by House (99-Y 0-N)
lower
Feb 22, 2025
Upper · Passed
Conference report agreed to by Senate (40-Y 0-N)
upper
Feb 22, 2025
Legislature · Passed
Amended by conference committee
legislature
Feb 18, 2025
Committee
Senate requested conference committee
upper
Feb 18, 2025
Introduced
Senate insisted on amendment (40-Y 0-N)
upper
Feb 14, 2025
Amended
Senate Amendment rejected by House (0-Y 92-N)
lower
Feb 12, 2025
Upper · Passed
Passed Senate with amendment (39-Y 0-N)
upper
Feb 12, 2025
Introduced
Engrossed by Senate as amended
upper
Feb 12, 2025
Upper · Passed
Finance and Appropriations Amendment agreed to
upper
Feb 12, 2025
Introduced
Reading of amendment waived
upper
Feb 11, 2025
Upper · Passed
Passed by for the day
upper
Feb 11, 2025
Upper · Passed
Reported from Finance and Appropriations with amendment (15-Y 0-N)
upper
Feb 5, 2025
Committee
Referred to Committee on Finance and Appropriations
upper
Feb 4, 2025
Lower · Passed
Read third time and passed House (97-Y 0-N)
lower
Jan 29, 2025
Lower · Passed
Reported from Finance (21-Y 1-N)
lower
Jan 27, 2025
Lower · Passed
Subcommittee recommends reporting (8-Y 0-N)
lower
Jan 24, 2025
Committee
Assigned Finance sub: Subcommittee #1
lower
Jan 6, 2025
Committee
Referred to Committee on Finance
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Vivian Watts
DDemocratic
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