Tax, local; solar facility exemption. (SB686)

Introduced By

Sen. Monty Mason (D-Williamsburg) with support from co-patron Sen. Jennifer McClellan (D-Richmond)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local tax; solar facility exemption. Provides that any solar facility installed (i) on the roof of a residential dwelling or a structure on an agricultural zoned property in order to serve the electricity needs of the property upon which the facility is located and (ii) pursuant to existing local regulation of solar facilities laws is declared a separate class of property and shall be classified for local taxation separately from other classifications of real or personal property. Such facilities shall be wholly exempt from state and local taxation under the Constitution of Virginia. The exemption applies only to solar facilities with a nameplate generating capacity of not more than 25 kilowatts. The bill has a delayed effective date of January 1, 2023. Read the Bill »


Bill Has Passed


01/20/2022Presented and ordered printed 22103937D
01/20/2022Referred to Committee on Finance and Appropriations
01/24/2022Impact statement from TAX (SB686)
02/01/2022Reported from Finance and Appropriations (16-Y 0-N) (see vote tally)
02/02/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/03/2022Read second time and engrossed
02/04/2022Read third time and passed Senate (39-Y 0-N) (see vote tally)
02/21/2022Placed on Calendar
02/21/2022Read first time
02/21/2022Referred to Committee on Finance
02/23/2022House committee, floor amendments and substitutes offered
02/23/2022Reported from Finance with substitute (12-Y 9-N) (see vote tally)
02/23/2022Committee substitute printed 22106931D-H1
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Committee substitute agreed to 22106931D-H1
02/28/2022Engrossed by House - committee substitute SB686H1
02/28/2022Passed House with substitute (66-Y 33-N)
02/28/2022VOTE: Passage (66-Y 33-N) (see vote tally)
03/02/2022House substitute agreed to by Senate (40-Y 0-N) (see vote tally)
03/02/2022Title replaced 22106931D-H1
03/07/2022Bill text as passed Senate and House (SB686ER)
03/08/2022Impact statement from TAX (SB686ER)
03/08/2022Signed by President
03/08/2022Signed by Speaker
03/22/2022Enrolled Bill Communicated to Governor on March 22, 2022
03/22/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/11/2022G Approved by Governor-Chapter 496 (effective 1/1/23)
04/11/2022G Acts of Assembly Chapter text (CHAP0496)