HB 1939 Virginia House of Delegates · 2025 Regular Session

Tangible personal property tax; electric landscaping equipment.

Summary
Tangible personal property tax; electric landscaping equipment. Establishes a separate classification of tangible personal property for electric-powered landscaping equipment employed in a trade or business and used to maintain commercial, public, or private gardens, lawns, trees, shrubs, or other plants, including lawn mowers, edgers, trimmers, leaf blowers, and chainsaws. Such property may be taxed by a locality at a rate not to exceed that applied to the general class of tangible personal property.
Bill status vetoed 4 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House of Delegates Passage
Feb 2025
Senate Passage
Feb 2025
Vetoed
Mar 2025
Introduced Jan 6, 2025 Vetoed Mar 24, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Enrolled · 13 edits · Feb 20, 2025
MAJOR
This bill amends Virginia's tangible personal property tax code to expand tax exemptions for various items including electric landscaping equipment, electric-powered vehicles, and specialized equipment for veterans, emergency services, and technology businesses. The changes add new categories of property that may be specially classified for tax purposes while maintaining existing exemptions for boats, aircraft, and other equipment.
Scope change
The bill expands the scope of tax-exempt property classifications to include electric-powered landscaping equipment, electric motor vehicles, and additional categories for veterans and emergency service personnel vehicles.
SCOPE

Added electric-powered landscaping equipment (battery-operated or electric outlet) used to maintain gardens, lawns, and shrubs as a new tax classification

Added electric-powered motor vehicles as a new tax classification

Added computer equipment used in data centers as a new tax classification

Added tangible personal property used to manufacture products from renewable energy as a new tax classification

Added vehicles leased by local governments and constitutional officers as a new tax classification

Added uniformed members of the Virginia Defense Force vehicles as a new tax classification

Added auxiliary police officers vehicles as a new tax classification

Added veterans with specific disabilities as a new tax classification

Added nonprofit meal delivery and senior transportation vehicles as a new tax classification

Added auxiliary members of volunteer emergency services and fire departments as a new tax classification

Reorganized and renumbered existing property classifications from 1-49 to create a more comprehensive list of tax-exempt categories

DEFINITION

Added detailed definitions for data centers, wireless broadband Internet service, and biotechnology equipment

ELIGIBILITY

Updated certification requirements and deadlines for various vehicle classifications, maintaining January 31 submission deadlines with provisions for late acceptance

Floor votes · Senate Feb 11, 2025 · House of Delegates Jan 28, 2025

How they voted

400
Passed
Total votes 40
Feb 11, 2025
D Democratic21
21 Yea
100% Yea
R Republican19
19 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
26
Key actions
9
Committee
6
Apr 2, 2025
Vetoed
House sustained Governor's veto
lower
Mar 24, 2025
Vetoed
Vetoed by Governor
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 (HB1939ER)
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
Jan 29, 2025
Committee
Referred to Committee on Finance and Appropriations
upper
Jan 28, 2025
Lower · Passed
Read third time and passed House (53-Y 46-N)
lower
Jan 22, 2025
Lower · Passed
Reported from Finance (12-Y 10-N)
lower
Jan 20, 2025
Lower · Passed
Subcommittee recommends reporting (5-Y 3-N)
lower
Jan 17, 2025
Committee
Assigned Finance sub: Subcommittee #1
lower
Jan 6, 2025
Committee
Referred to Committee on Finance
lower
1 primary · 1 co-sponsor

Sponsors