Real property tax; exemption for religious buildings, rebuilding structure.
Summary
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.
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 8, 2025
Signed Apr 2, 2025
Maddy AI version diff · 4 comparisons
What changed between versions
Reenrolled
→
Chaptered
·
1 edit
MINOR
This bill reenacts the chaptered version of HB 2302, which amends Virginia's real property tax exemption law for religious buildings. The substantive policy content remains unchanged from the reenrolled version, with only formatting and layout adjustments made to comply with official publication standards.
TECHNICAL
Formatting and layout changes only; no substantive policy, eligibility, or applicability changes. The bill text content is identical between versions, with only spacing, line breaks, and header formatting modified for official publication.
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
41
Key actions
15
Committee
6
Amendments
2
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
Upper · Passed
Passed by temporarily
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
Feb 20, 2025
Upper · Passed
Signed by President
upper
Feb 17, 2025
Lower · Passed
Signed by Speaker
lower
Feb 17, 2025
Lower · Passed
Bill text as passed House and Senate (HB2302ER)
lower
Feb 12, 2025
Upper · Passed
Passed Senate (39-Y 0-N)
upper
Feb 11, 2025
Upper · Passed
Passed by for the day
upper
Feb 11, 2025
Upper · Passed
Reported from Finance and Appropriations (15-Y 0-N)
upper
Feb 5, 2025
Committee
Referred to Committee on Finance and Appropriations
upper
Feb 4, 2025
Lower · Passed
Passed House (99-Y 0-N)
lower
Feb 4, 2025
Lower · Passed
Read third time and passed House (97-Y 0-N)
lower
Feb 3, 2025
Introduced
Engrossed by House as amended
lower
Feb 3, 2025
Lower · Passed
Finance Amendment agreed to
lower
Jan 29, 2025
Lower · Passed
Reported from Finance with amendment(s) (22-Y 0-N)
lower
Jan 27, 2025
Lower · Passed
Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
lower
Jan 17, 2025
Committee
Assigned Finance sub: Subcommittee #1
lower
Jan 8, 2025
Committee
Referred to Committee on Finance
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Mark Sickles
DDemocratic
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