PERSONAL PROPERTY AND PERSONAL PROPERTY TAX 
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(P) Passed (F) Failed (V) Vetoed (I) Incorporated into other legislation(C) Carried over from 2004 Session
 (CD)Carried over from 2004 Session but died in Committee on or before December 10th
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Constitutional amendment; different rates of taxation for military members in combat (first reference). Amending Section 1 of Article X. (Patron-
Cole, 
HJR 762 (
F))
 
 
 
Constitutional amendment; exempts dwellings designed for continuous habitation, owned and occupied by same individuals (first reference). Amending Section 6 of Article X. (Patron-
Brink, 
HJR 820 (
F); 
Whipple, 
SJR 449 (
F))
 
 
Income tax, state; localities may impose a local tax if personal property rate does not exceed limit. Amending §§ 58.1-540, 58.1-548 and 58.1-3506; repealing §§ 58.1-549 and 58.1-3523 through 58.1-3536. (Patron-
Watts, 
HB 794 (
CD))
 
 
Income tax, state; localities may impose local tax if personal property rate does not exceed limit. Amending §§ 58.1-540, 58.1-548 and 58.1-3506; repealing § 58.1-549. (Patron-
Watts, 
HB 2359 (
F))
 
 
Income tax, state; repeals car tax reimbursement program and changes localities’ tax authority. Amending §§ 15.2-204, 15.2-1200, 58.1-540 and 58.1-548; repealing §§ 58.1-3523 through 58.1-3536. (Patron-
Amundson, 
HB 2498 (
I) See 
HB2066)
 
 
Keep Our Promise Act of 2005; removes cap on overall amount of car tax relief. Amending §§ 3.1-1111, 30-133 and 58.1-3506; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-
Frederick, 
HB 1536 (
I) See 
HB1654)
 
 
Mechanics’ liens; increases for repairs to personal property. Amending § 43-33. (Patron-
Hargrove, 
HB 1599 (Chapter 
280))
 
 
Personal property; requirements for sale by localities. Amending § 15.2-951. (Patron-
Purkey, 
HB 1775 (Chapter 
531))
 
 
Personal property exempt from taxation; includes farm property and products. Adding § 58.1-3606.1; repealing § 58.1-3505. (Patron-
Lewis, 
HB 1464 (
CD))
 
 
Personal property tax; rate on wind turbine generating equipment of electric suppliers. Amending § 58.1-2606. (Patron-
Hanger, 
SB 1011 (
F))
 
 
Personal property tax; separate classification for boats used in businesses. Amending § 58.1-3506. (Patron-
Pollard, 
HB 2686 (Chapter 
325); 
Rerras, 
SB 1273 (Chapter 
271))
 
 
Personal property tax; separate classification of certain machinery and tools used in businesses. Amending § 58.1-3506; adding § 58.1-3508.2. (Patron-
Reynolds, 
SB 1279 (Chapter 
357))
 
 
Personal property tax relief; reimbursement to localities. Amending § 58.1-3524. (Patron-
Mims, 
SB 781 (
F))
 
 
Personal Property Tax Relief Act of 1998; changes in provisions. Amending §§ 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524 and 58.1-3912; repealing fifth enactment of Chapter 1, 2004 Sp. I Acts. (Patron-
Bell, 
HB 2257 (
I) See 
HB1654; 
Reynolds, 
SB 737 (
F))
 
 
Personal Property Tax Relief Act of 1998; gradually increases amount of car tax relief to 100% of reimbursable amount. Amending §§ 30-133, 58.1-3506, 58.1-3523 and 58.1-3524; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-
Lingamfelter, 
HB 1654 (
F))
 
 
Personal Property Tax Relief Act of 1998; repealed, numerous changes to various taxes. Amending §§ 3.1-1111, 15.2-1104.1, 30-133, 46.2-623, 58.1-3, 58.1-303, 58.1-320, 58.1-321, 58.1-324, 58.1-435, 58.1-438.1, 58.1-439, 58.1-439.4, 58.1-439.6, 58.1-439.9, 58.1-439.10, 58.1-439.11, 58.1-439.13, 58.1-439.14, 58.1-490, 58.1-512, 58.1-602, 58.1-603, 58.1-609.10, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-629, 58.1-901, 58.1-1720, 58.1-2401, 58.1-2402, 58.1-2405, 58.1-3506, 58.1-3506.1, 58.1-3510.1, 58.1-3510.3, 58.1-3818, 58.1-3912, 59.1-280 and 63.2-2003; adding § 58.1-322.3; repealing §§ 15.2-1636.20, 58.1-315, 58.1-322, 58.1-331, 58.1-334, 58.1-337, 58.1-338, 58.1-339, 58.1-339.2 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.11, 58.1-609.13, 58.1-611.1, 58.1-3523 through 58.1-3536, 58.1-3700 through 58.1-3735 and 58.1-3916.01. (Patron-
Louderback, 
HB 2494 (
F))
 
 
Personal Property Tax Relief, Payment Dates for Reimbursing Counties, Cities, and Towns for Providing; Report of Secretary of Finance (Chapter 1, 2004 Sp. I Acts). (SD 5)
 
Personal property tax, tangible; joint subcommittee to study elimination thereof on personal-use cars, motorcycles, etc. (Patron-
Hanger, 
SJR 383 (
F))
 
 
Tax reform; changes in provisions for personal property, and sales and use taxes. Amending §§ 30-133, 46.2-623, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-614, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3505.1; repealing §§ 15.2-1636.20, 58.1-3523, 58.1-3524, 58.1-3534 and 58.1-3535. (Patron-
Bell, 
SB 1224 (
F))