HB 1239

  • Virginia House Bill
  • 2022 Regular Session
  • Introduced in House Jan 19, 2022
  • Passed House Feb 08, 2022
  • Passed Senate Mar 03, 2022
  • Signed by Governor Mar 22, 2022

Personal property; other classifications of tangible property for taxation.

Abstract

Personal property tax; classification; emergency. Authorizes localities to classify for rate purposes certain vehicles that, under current law, may be classified only for valuation purposes, including certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. The bill specifies that its provisions shall apply only to taxable years beginning on or after January 1, 2022, but before January 1, 2025. The bill contains an emergency clause and is identical to SB 771.

Tangible personal property tax; classification. Creates a new class of tangible personal property for rate purposes. This class would include most automobiles, motorcycles, and passenger trucks. Localities may assign a rate of tax or rate of assessment to this class that is different than is applied to other tangible personal property. The bill contains an emergency clause.

Tangible personal property, machinery and toolsand merchants' capital article 1, tangible personal property tax.

Bill Sponsors (1)

Votes


Actions


Mar 23, 2022

House

Impact statement from TAX (HB1239ER)

Mar 22, 2022

Office of the Governor

Approved by Governor-Chapter 30 (effective 3/22/22)

Office of the Governor

Governor's Action Deadline 11:59 p.m., April 11, 2022

House

Enrolled Bill communicated to Governor on March 22, 2022

House

Signed by Speaker

Mar 21, 2022

House

Enrolled

Senate

Signed by President

Mar 11, 2022

House

Conference report withdrawn

House

VOTE: Adoption Emergency (96-Y 0-N)

House

Conference report agreed to by House (96-Y 0-N)

Senate

Conference report agreed to by Senate (40-Y 0-N)

Senate

Passed by temporarily

House

Passed by temporarily

Mar 10, 2022

House

Conferees appointed by House

Virginia General Assembly

Amended by conference committee

Senate

Conferees appointed by Senate

Mar 09, 2022

House

House acceded to request

Mar 08, 2022

Senate

Senate requested conference committee

Senate

Senate insisted on substitute (39-Y 0-N)

Mar 07, 2022

House

VOTE: Rejected (0-Y 97-N)

House

Senate substitute rejected by House 22107279D-S1 (0-Y 97-N)

Mar 03, 2022

Senate

Reading of substitute waived

Senate

Read third time

Senate

Committee substitute agreed to 22107279D-S1

Senate

Engrossed by Senate - committee substitute HB1239S1

Senate

Passed Senate with substitute (39-Y 0-N)

Mar 02, 2022

Senate

Constitutional reading dispensed (40-Y 0-N)

Mar 01, 2022

Senate

Committee substitute printed 22107279D-S1

Senate

Reported from Finance and Appropriations with substitute (16-Y 0-N)

Feb 16, 2022

House

Impact statement from TAX (HB1239H1)

Feb 09, 2022

Senate

Constitutional reading dispensed

Senate

Referred to Committee on Finance and Appropriations

Feb 08, 2022

House

VOTE: Block Vote Passage (98-Y 0-N)

House

VOTE: Block Vote Passage #2 (99-Y 0-N)

House

Passed House BLOCK VOTE (99-Y 0-N)

House

Reconsideration of passage agreed to by House

House

Read third time and passed House BLOCK VOTE (98-Y 0-N)

Feb 07, 2022

House

Committee substitute agreed to 22105501D-H1

House

Engrossed by House - committee substitute HB1239H1

House

Emergency clause added

House

Read second time

Feb 04, 2022

House

Read first time

Feb 02, 2022

House

Reported from Finance with substitute (21-Y 0-N)

House

Committee substitute printed 22105501D-H1

Jan 31, 2022

House

House subcommittee amendments and substitutes offered

House

Subcommittee recommends reporting with substitute (8-Y 1-N)

Jan 27, 2022

House

Impact statement from TAX (HB1239)

House

Assigned Finance sub: Subcommittee #2

Jan 19, 2022

House

Referred to Committee on Finance

House

Presented and ordered printed 22104800D

Bill Text

Bill Text Versions Format
Presented and ordered printed 22104800D PDF HTML
Committee substitute printed 22105501D-H1 PDF HTML
Committee substitute printed 22107279D-S1 PDF HTML
HB1239ER PDF HTML
CHAP0030 PDF HTML

Related Documents

Document Format
Fiscal Impact Statement: HB1239FER161.PDF PDF
Fiscal Impact Statement: HB1239FH1161.PDF PDF
Fiscal Impact Statement: HB1239F161.PDF PDF
Amendment: HB1239AC HTML

Sources

Data on Open States is updated periodically throughout the day from the official website of the Virginia General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.