Phil Scott
- Republican
- Delegate
- District 63
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.
Impact statement from TAX (HB1239ER)
Approved by Governor-Chapter 30 (effective 3/22/22)
Governor's Action Deadline 11:59 p.m., April 11, 2022
Enrolled Bill communicated to Governor on March 22, 2022
Signed by Speaker
Enrolled
Signed by President
Conference report withdrawn
VOTE: Adoption Emergency (96-Y 0-N)
Conference report agreed to by House (96-Y 0-N)
Conference report agreed to by Senate (40-Y 0-N)
Passed by temporarily
Passed by temporarily
Conferees appointed by House
Amended by conference committee
Conferees appointed by Senate
House acceded to request
Senate requested conference committee
Senate insisted on substitute (39-Y 0-N)
VOTE: Rejected (0-Y 97-N)
Senate substitute rejected by House 22107279D-S1 (0-Y 97-N)
Reading of substitute waived
Read third time
Committee substitute agreed to 22107279D-S1
Engrossed by Senate - committee substitute HB1239S1
Passed Senate with substitute (39-Y 0-N)
Constitutional reading dispensed (40-Y 0-N)
Committee substitute printed 22107279D-S1
Reported from Finance and Appropriations with substitute (16-Y 0-N)
Impact statement from TAX (HB1239H1)
Constitutional reading dispensed
Referred to Committee on Finance and Appropriations
VOTE: Block Vote Passage (98-Y 0-N)
VOTE: Block Vote Passage #2 (99-Y 0-N)
Passed House BLOCK VOTE (99-Y 0-N)
Reconsideration of passage agreed to by House
Read third time and passed House BLOCK VOTE (98-Y 0-N)
Committee substitute agreed to 22105501D-H1
Engrossed by House - committee substitute HB1239H1
Emergency clause added
Read second time
Read first time
Reported from Finance with substitute (21-Y 0-N)
Committee substitute printed 22105501D-H1
House subcommittee amendments and substitutes offered
Subcommittee recommends reporting with substitute (8-Y 1-N)
Impact statement from TAX (HB1239)
Assigned Finance sub: Subcommittee #2
Referred to Committee on Finance
Presented and ordered printed 22104800D
| 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 |
| Document | Format |
|---|---|
| Fiscal Impact Statement: HB1239FER161.PDF | |
| Fiscal Impact Statement: HB1239FH1161.PDF | |
| Fiscal Impact Statement: HB1239F161.PDF | |
| Amendment: HB1239AC | HTML |
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