2014 SESSION

Convened January 8, 2014
Adjourned sine die March 8, 2014
Reconvened April 23, 2014
Adjourned sine die April 23, 2014

PERSONAL PROPERTY AND PERSONAL PROPERTY TAX

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation

(C) Carried over to 2015 Session

Mineral lands; local property and license taxes. Amending §§ 58.1-3286 and 58.1-3712. (Patron-O’Quinn, HB 1202 (Chapter 48); Puckett, SB 338 (Chapter 179))

Paper and plastic bags; imposes tax of five cents beginning on July 1, 2015, on disposable bags used by purchasers to carry tangible personal property purchased in grocery stores, convenience stores, or drug stores. Adding §§ 58.1-1743 through 58.1-1747 and 58.1-3832.1. (Patron-Morrissey, HB 117 (F))

Personal property; fraudulent conversion of leased property, restitution. Amending § 18.2-118. (Patron-Ramadan, HB 73 (I) See HB159)

Personal property; fraudulent conversion or removal of leased property, restitution if property is not returned or cannot reasonably be repaired, actual value of such property, exception for property described in Virginia Lease-Purchase Agreement Act. Amending § 18.2-118. (Patron-Albo, HB 159 (Chapter 56))

Personal property tax; classification of property of business that qualifies under local ordinance for first two years in which subject to tax. Amending § 58.1-3506. (Patron-Davis, HB 617 (Chapter 409))

Personal property tax; exemption may include electronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers. Amending § 58.1-3504. (Patron-Davis, HB 589 (Chapter 279))

Personal property tax; localities authorized to tax telephone and telegraph companies. Amending §§ 58.1-2606 and 58.1-2628. (Patron-Hanger, SB 428 (C))

Real and personal property tax; exemption for aviation museum, demonstrate performance of Warbirds at airshows, and flight demonstrations of Warbirds. Adding § 58.1-3652. (Patron-Knight, HB 187 (Chapter 60); Wagner, SB 508 (Chapter 185))

Real and personal property tax; exemption for religious bodies. Amending § 58.1-3606. (Patron-Anderson, HB 361 (F))

Real and personal property tax; exemption for religious bodies, real property used primarily for outdoor worship activities and property used for ancillary and accessory purposes as allowed under local ordinance, dominant purpose of which is to support or augment worship. Amending § 58.1-3606. (Patron-Minchew, HB 156 (Chapter 555); Black, SB 175 (Chapter 615))

Tenants; broadens class of individuals who may hold property by entireties to include any married couple whose marriage is recognized under laws of any state in United States. Amending § 55-20.2. (Patron-Simon, HB 419 (F))

Virginia Defense Force; creates separate personal property tax classification for motor vehicle owned or leased by uniformed member and used to respond to his official duties. Amending § 58.1-3506. (Patron-Cole, HB 44 (Chapter 50))

Virginia Defense Force; localities may appropriate money and real and personal property to various organizations of Force. Amending §§ 44-113 and 44-137. (Patron-Anderson, HB 559 (Chapter 30); Ruff, SB 546 (Chapter 547))