VA SB 181
vetoedReal property tax; partial exemption for repurposing underutilized structures for residential use.
Virginia · 2026 Regular Session · upper
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Quick answers
Did VA SB 181 pass?
No. VA SB 181 passed the legislature but was vetoed. Latest recorded action (2026-04-12): Governor's recommendation received by Senate
What is VA SB 181 about?
Real property tax; partial exemption for repurposing underutilized structures for residential use; local incentives. Permits localities to provide partial real estate taxation exemptions for converted real property where such conversion establishes a residential structure that has set aside at least 30 percent of the structure for households with a per capita income at or below 80 percent of the locality's median income or where the building owner is subject to an agreement with the Commonwealth or the locality regarding the provision of affordable housing. Localities have discretion to determine (i) whether a converted building qualifies for the partial exemption, (ii) any additional restrictions and conditions, (iii) whether the exemption is the amount equal to the increase in assessed value or a percentage of such increase resulting from the repurposing of the structure, and (iv) the length of time the exemption will run with the land, not to exceed 15 years. The bill provides that, at any time a building for which its owner claims a partial exemption no longer meets the requirements to receive such exemption, the locality may recapture all or a portion of the exemption granted in the immediately preceding year. Further, if a building owner that claims an exemption as described by the bill sells the building for which he is claiming the exemption and, after the sale, the property no longer meets the requirements described by the bill, the purchaser shall be subject to a penalty. The building owner shall provide written notification of the partial exemption to the purchaser. The bill also permits localities to grant tax incentives or provide regulatory flexibility to qualifying converted real property.
Who sponsors VA SB 181?
Angelia Williams Graves is the primary sponsor of VA SB 181.
Description
Real property tax; partial exemption for repurposing underutilized structures for residential use; local incentives. Permits localities to provide partial real estate taxation exemptions for converted real property where such conversion establishes a residential structure that has set aside at least 30 percent of the structure for households with a per capita income at or below 80 percent of the locality's median income or where the building owner is subject to an agreement with the Commonwealth or the locality regarding the provision of affordable housing. Localities have discretion to determine (i) whether a converted building qualifies for the partial exemption, (ii) any additional restrictions and conditions, (iii) whether the exemption is the amount equal to the increase in assessed value or a percentage of such increase resulting from the repurposing of the structure, and (iv) the length of time the exemption will run with the land, not to exceed 15 years. The bill provides that, at any time a building for which its owner claims a partial exemption no longer meets the requirements to receive such exemption, the locality may recapture all or a portion of the exemption granted in the immediately preceding year. Further, if a building owner that claims an exemption as described by the bill sells the building for which he is claiming the exemption and, after the sale, the property no longer meets the requirements described by the bill, the purchaser shall be subject to a penalty. The building owner shall provide written notification of the partial exemption to the purchaser. The bill also permits localities to grant tax incentives or provide regulatory flexibility to qualifying converted real property.
- Introduced
- 2026-01-09
- Latest action
- 2026-04-12 — Governor's recommendation received by Senate
- Bill type
- bill
- Last updated
- —
Sponsors
- Angelia Williams Gravesprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-04-12
Governor's recommendation received by Senate
executive-veto-line-item
2026-03-20
Fiscal Impact statement From TAX (3/20/2026 11:42 am)
2026-03-14
Governor's Action Deadline 11:59 p.m., April 13, 2026
executive-receipt
2026-03-14
Enrolled Bill communicated to Governor on March 14, 2026
enrolled,executive-receipt
2026-03-10
Signed by President
passage
2026-03-10
Signed by Speaker
passage
2026-03-10
Bill text as passed Senate and House (SB181ER)
passage
2026-03-10
Enrolled
enrolled
2026-03-04
House substitute agreed to by Senate (21-Y 19-N 0-A)
substitution
2026-03-02
Passed House with substitute (70-Y 29-N 0-A)
passage
2026-03-02
Engrossed by House - committee substitute
substitution
2026-03-02
committee substitute agreed to
substitution
2026-03-02
Read third time
reading-3
2026-02-27
Read second time
reading-2
2026-02-26
Committee substitute printed 26108536D-H1
substitution
2026-02-25
Reported from Finance with substitute (17-Y 4-N)
committee-passage
2026-02-24
Subcommittee recommends reporting with substitute (11-Y 0-N)
substitution
2026-02-24
House subcommittee offered
2026-02-20
Assigned HFIN sub: Subcommittee #2
referral-committee
2026-02-05
Referred to Committee on Finance
referral-committee
2026-02-05
Read first time
reading-1
2026-02-05
Placed on Calendar
2026-02-02
Read third time and passed Senate (40-Y 0-N 0-A)
passage,reading-3
2026-01-30
Engrossed by Senate (Voice Vote)
2026-01-30
Read second time
reading-2
2026-01-29
Passed by for the day
2026-01-29
Passed by for the day (Voice Vote)
2026-01-29
Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)
2026-01-29
Rules suspended
2026-01-28
Reported from Finance and Appropriations (14-Y 0-N)
committee-passage
2026-01-23
Fiscal Impact statement From TAX (1/23/2026 6:15 pm)
2026-01-09
Referred to Committee on Finance and Appropriations
referral-committee
2026-01-09
Prefiled and ordered printed; Offered 01-14-2026 26100919D
filing,introduction
Versions
Documents
Votes
Reported from Finance and Appropriations
2026-01-28 · pass · 14-0
Member-level votes (15)
- L. Louise Lucas: yes
- R. Creigh Deeds: yes
- Mamie E. Locke: yes
- David W. Marsden: yes
- Adam P. Ebbin: yes
- Ryan T. McDougle: yes
- Mark D. Obenshain: yes
- Richard H. Stuart: yes
- Bryce E. Reeves: not voting
- Barbara A. Favola: yes
- Scott A. Surovell: yes
- Jeremy S. McPike: yes
- Jennifer B. Boysko: yes
- Todd E. Pillion: yes
- Aaron R. Rouse: yes
Constitutional reading dispensed R
2026-01-29 · pass · 40-0
Member-level votes (40)
- Lashrecse D. Aird: yes
- Lamont Bagby: yes
- Jennifer B. Boysko: yes
- Jennifer D. Carroll Foy: yes
- Luther Cifers, III: yes
- Christie New Craig: yes
- R. Creigh Deeds: yes
- Bill DeSteph: yes
- J.D. "Danny" Diggs: yes
- Tara A. Durant: yes
- Adam P. Ebbin: yes
- Barbara A. Favola: yes
- Timmy French: yes
- T. Travis Hackworth: yes
- Christopher T. Head: yes
- Michael J. Jones: yes
- Emily M. Jordan: yes
- Mamie E. Locke: yes
- L. Louise Lucas: yes
- David W. Marsden: yes
- Ryan T. McDougle: yes
- Jeremy S. McPike: yes
- Tammy Brankley Mulchi: yes
- Mark D. Obenshain: yes
- Mark J. Peake: yes
- Stella G. Pekarsky: yes
- Russet Perry: yes
- Todd E. Pillion: yes
- Bryce E. Reeves: yes
- Danica A. Roem: yes
- Aaron R. Rouse: yes
- Saddam Azlan Salim: yes
- Kannan Srinivasan: yes
- William M. Stanley, Jr.: yes
- Richard H. Stuart: yes
- Glen H. Sturtevant, Jr.: yes
- David R. Suetterlein: yes
- Scott A. Surovell: yes
- Schuyler T. VanValkenburg: yes
- Angelia Williams Graves: yes
Passage R
2026-02-02 · pass · 40-0
Member-level votes (40)
- Lashrecse D. Aird: yes
- Lamont Bagby: yes
- Jennifer B. Boysko: yes
- Jennifer D. Carroll Foy: yes
- Luther Cifers, III: yes
- Christie New Craig: yes
- R. Creigh Deeds: yes
- Bill DeSteph: yes
- J.D. "Danny" Diggs: yes
- Tara A. Durant: yes
- Adam P. Ebbin: yes
- Barbara A. Favola: yes
- Timmy French: yes
- T. Travis Hackworth: yes
- Christopher T. Head: yes
- Michael J. Jones: yes
- Emily M. Jordan: yes
- Mamie E. Locke: yes
- L. Louise Lucas: yes
- David W. Marsden: yes
- Ryan T. McDougle: yes
- Jeremy S. McPike: yes
- Tammy Brankley Mulchi: yes
- Mark D. Obenshain: yes
- Mark J. Peake: yes
- Stella G. Pekarsky: yes
- Russet Perry: yes
- Todd E. Pillion: yes
- Bryce E. Reeves: yes
- Danica A. Roem: yes
- Aaron R. Rouse: yes
- Saddam Azlan Salim: yes
- Kannan Srinivasan: yes
- William M. Stanley, Jr.: yes
- Richard H. Stuart: yes
- Glen H. Sturtevant, Jr.: yes
- David R. Suetterlein: yes
- Scott A. Surovell: yes
- Schuyler T. VanValkenburg: yes
- Angelia Williams Graves: yes
Subcommittee recommends reporting with substitute
2026-02-24 · pass · 11-0
Member-level votes (11)
- Bonita G. Anthony: yes
- Karen Keys-Gamarra: yes
- Nicole Cole: yes
- Stacey Annie Carroll: yes
- Lindsey Dougherty: yes
- Margaret A. Franklin: yes
- Kirk McPike: yes
- R. Lee Ware: yes
- Wendell S. Walker: yes
- Thomas A. Garrett, Jr.: yes
- Vivian E. Watts: yes
Reported from Finance with substitute
2026-02-25 · pass · 17-4
Member-level votes (22)
- Vivian E. Watts: yes
- Phil M. Hernandez: yes
- Richard C. "Rip" Sullivan, Jr.: yes
- Bonita G. Anthony: yes
- Katrina Callsen: yes
- Debra D. Gardner: yes
- Karen Keys-Gamarra: yes
- Michelle Lopes Maldonado: yes
- Kimberly Pope Adams: yes
- Nicole Cole: yes
- Stacey Annie Carroll: yes
- Lindsey Dougherty: yes
- Margaret A. Franklin: yes
- Gretchen M. Bulova: yes
- Kirk McPike: yes
- R. Lee Ware: yes
- Hyland F. "Buddy" Fowler, Jr.: yes
- Joseph P. McNamara: no
- Wendell S. Walker: no
- Chris S. Runion: no
- Thomas A. Garrett, Jr.: not voting
- Will Davis: no
H VOTE:
2026-03-02 · pass · 70-29
Member-level votes (99)
- Jessica L. Anderson: yes
- Bonita G. Anthony: yes
- Alex Q. Askew: yes
- Terry L. Austin: no
- Jason S. Ballard: no
- Robert S. Bloxom, Jr.: yes
- Gretchen M. Bulova: yes
- Katrina Callsen: yes
- Karen R. "Kacey" Carnegie: yes
- Betsy B. Carr: yes
- Stacey Annie Carroll: yes
- Mike A. Cherry: no
- Nadarius E. Clark: yes
- Laura Jane Cohen: yes
- Joshua G. Cole: yes
- Nicole Cole: yes
- Kelly K. Convirs-Fowler: yes
- Mitchell Cornett: no
- Rae Cousins: yes
- Will Davis: no
- Karrie K. Delaney: yes
- Lindsey Dougherty: yes
- Mark C. Downey: yes
- Michael B. Feggans: yes
- Hyland F. "Buddy" Fowler, Jr.: yes
- Lily V. Franklin: yes
- Margaret A. Franklin: yes
- Debra D. Gardner: yes
- Thomas A. Garrett, Jr.: no
- Jackie H. Glass: yes
- Timothy P. Griffin: no
- Elizabeth R. Guzman: yes
- Karen Hamilton: no
- C.E. Cliff Hayes, Jr.: yes
- Dan I. Helmer: yes
- Rozia A. Henson, Jr.: yes
- Phil M. Hernandez: yes
- Charniele L. Herring: yes
- M. Keith Hodges: no
- Patrick A. Hope: yes
- Hillary Pugh Kent: no
- Karen Keys-Gamarra: yes
- Terry G. Kilgore: yes
- Paul E. Krizek: yes
- Amy J. Laufer: yes
- James A. "Jay" Leftwich: no
- Destiny LeVere Bolling: yes
- Alfonso H. Lopez: yes
- Michelle Lopes Maldonado: yes
- Marty Martinez: yes
- John Chilton McAuliff: yes
- Adele Y. McClure: yes
- Garrett McGuire: yes
- Ellen H. McLaughlin: no
- Joseph P. McNamara: no
- Kirk McPike: yes
- Delores L. McQuinn: yes
- Leslie Chambers Mehta: yes
- James W. Morefield: yes
- May Nivar: yes
- Delores Oates: no
- Israel D. O'Quinn: no
- Justin Pence: no
- Eric Phillips: no
- Kimberly Pope Adams: yes
- Marcia S. "Cia" Price: yes
- Sam Rasoul: yes
- Atoosa R. Reaser: yes
- David A. Reid: yes
- Chris S. Runion: no
- Charlie Schmidt: yes
- Don Scott: yes
- Phillip A. Scott: no
- Holly M. Seibold: yes
- Briana D. Sewell: yes
- Irene Shin: yes
- Marcus B. Simon: yes
- Shelly A. Simonds: yes
- JJ Singh: yes
- Richard C. "Rip" Sullivan, Jr.: yes
- Anne Ferrell Tata: no
- Joshua E. Thomas: yes
- Virgil Thornton: yes
- Luke E. Torian: yes
- Kathy K.L. Tran: yes
- H. Otto Wachsmann, Jr.: no
- Wendell S. Walker: no
- Jeion A. Ward: yes
- R. Lee Ware: yes
- Vivian E. Watts: yes
- Michael J. Webert: no
- Madison Whittle: yes
- Bill Wiley: no
- Rodney T. Willett: yes
- Wren M. Williams: no
- Tony O. Wilt: no
- Thomas C. Wright, Jr.: no
- Scott A. Wyatt: no
- Eric R. Zehr: no
Concur House Substitute R
2026-03-04 · pass · 21-19
Member-level votes (40)
- Lashrecse D. Aird: yes
- Lamont Bagby: yes
- Elizabeth B. Bennett-Parker: yes
- Jennifer B. Boysko: yes
- Jennifer D. Carroll Foy: yes
- Luther Cifers, III: no
- Christie New Craig: no
- R. Creigh Deeds: yes
- Bill DeSteph: no
- J.D. "Danny" Diggs: no
- Tara A. Durant: no
- Barbara A. Favola: yes
- Timmy French: no
- T. Travis Hackworth: no
- Christopher T. Head: no
- Michael J. Jones: yes
- Emily M. Jordan: no
- Mamie E. Locke: yes
- L. Louise Lucas: yes
- David W. Marsden: yes
- Ryan T. McDougle: no
- Jeremy S. McPike: yes
- Tammy Brankley Mulchi: no
- Mark D. Obenshain: no
- Mark J. Peake: no
- Stella G. Pekarsky: yes
- Russet Perry: yes
- Todd E. Pillion: no
- Bryce E. Reeves: no
- Danica A. Roem: yes
- Aaron R. Rouse: yes
- Saddam Azlan Salim: yes
- Kannan Srinivasan: yes
- William M. Stanley, Jr.: no
- Richard H. Stuart: no
- Glen H. Sturtevant, Jr.: no
- David R. Suetterlein: no
- Scott A. Surovell: yes
- Schuyler T. VanValkenburg: yes
- Angelia Williams Graves: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z
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