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HB1486

Personal property tax; farm machinery and farm implements.

Status:
Enacted

Chief Patron:
Michael Webert (R)

Session:
2023 Regular Session

Summary

As Passed House of Origin. Personal property tax; farm machinery and farm implements.

Expands the list of certain farm machinery and farm implements that a locality may exempt from personal property taxes to include (i) motor vehicles used primarily for agricultural purposes, (ii) privately owned trailers primarily used by farmers in their farming operations, and (iii) season-extending vegetable hoop houses used for in-field production of produce. The bill states that a locality that exempts motor vehicles or privately owned trailers pursuant to these provisions shall not collect any unpaid tangible personal property taxes, including interest or penalties, that are owed to the locality as of July 1, 2023. Any such unpaid taxes shall be stricken from the books of the treasurer. (Less)
  • Bill History

  • 01/01/2023 - House: Prefiled and ordered printed; offered 01/11/23 23101757D
  • 01/01/2023 - House: Referred to Committee on Finance
  • 01/14/2023 - House: Impact statement from TAX (HB1486)
  • 01/19/2023 - House: Assigned Finance sub: Subcommittee #2
  • 01/24/2023 - House: House subcommittee amendments and substitutes offered
  • 01/24/2023 - House: Subcommittee recommends reporting with amendments (7-Y 0-N)
  • 01/25/2023 - House: Reported from Finance with amendment(s) (22-Y 0-N)
  • 01/27/2023 - House: Read first time
  • 01/30/2023 - House: Read second time
  • 01/30/2023 - House: Committee amendments agreed to
  • 01/30/2023 - House: Engrossed by House as amended HB1486E
  • 01/30/2023 - House: Printed as engrossed 23101757D-E
  • 01/31/2023 - House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
  • 01/31/2023 - House: VOTE: (99-Y 0-N)
  • 02/01/2023 - Senate: Constitutional reading dispensed
  • 02/01/2023 - Senate: Referred to Committee on Finance and Appropriations
  • 02/06/2023 - House: Impact statement from TAX (HB1486E)
  • 02/08/2023 - Senate: Senate committee, floor amendments and substitutes offered
  • 02/08/2023 - Senate: Reported from Finance and Appropriations with amendment (16-Y 0-N)
  • 02/09/2023 - Senate: Constitutional reading dispensed (40-Y 0-N)
  • 02/10/2023 - Senate: Read third time
  • 02/10/2023 - Senate: Reading of amendment waived
  • 02/10/2023 - Senate: Committee amendment agreed to
  • 02/10/2023 - Senate: Engrossed by Senate as amended
  • 02/10/2023 - Senate: Passed Senate with amendment (39-Y 0-N)
  • 02/14/2023 - House: Placed on Calendar
  • 02/14/2023 - House: Senate amendment rejected by House (0-Y 98-N)
  • 02/14/2023 - House: VOTE: REJECTED (0-Y 98-N)
  • 02/16/2023 - Senate: Senate insisted on amendment (40-Y 0-N)
  • 02/16/2023 - Senate: Senate requested conference committee
  • 02/17/2023 - House: House acceded to request
  • 02/20/2023 - Senate: Conferees appointed by Senate
  • 02/20/2023 - Senate: Senators: Ruff, Marsden, Hanger
  • 02/21/2023 - House: Conferees appointed by House
  • 02/21/2023 - House: Delegates: Webert, Orrock, Sullivan
  • 02/23/2023 - Conference: Amended by conference committee
  • 02/24/2023 - Senate: Conference report agreed to by Senate (40-Y 0-N)
  • 02/24/2023 - House: Conference report agreed to by House (89-Y 0-N 2-A)
  • 02/24/2023 - House: VOTE: Adoption (89-Y 0-N 2-A)
  • 03/07/2023 - House: Enrolled
  • 03/07/2023 - House: Bill text as passed House and Senate (HB1486ER)
  • 03/08/2023 - House: Impact statement from TAX (HB1486ER)
  • 03/08/2023 - House: Signed by Speaker
  • 03/08/2023 - Senate: Signed by President
  • 03/13/2023 - House: Enrolled Bill communicated to Governor on March 13, 2023
  • 03/13/2023 - Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
  • 03/23/2023 - Governor: Approved by Governor-Chapter 344 (effective 7/1/23)
  • 03/23/2023 - Governor: Acts of Assembly Chapter text (CHAP0344)