Data centers; center fixtures are taxed as part of the real property where they are located, etc.
Do you support it?
Want to know if it passes?
We'll email you when SB 513 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on SB 513.
You're tracking SB 513
We'll email you the moment it moves.
SB 513 — Data centers; center fixtures are taxed as part of the real property where they are located, etc.
Last action — Approved by Governor-Chapter 672 (effective 7/1/22)
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
✓In Committee
-
✓Passed Senate
-
✓Passed House of Delegates
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced January 12, 2022. Enacted.
Signed by Governor Glenn Youngkin (Republican) on April 11, 2022.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
-
Enacted
Current position in the legislative process.
-
1 sponsor
1 primary, 0 co-sponsors signed on.
-
Cleared a recorded vote
Passed 5 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate. This bill is identical to HB 791.
Bill Text
What changed in the latest version
34 added · 35 removedPlain-language change summary
The amendment adds a definition for "cost approach" in relation to assessing the value of fixtures in data centers, specifically outlining how to determine value based on construction costs and depreciation. Additionally, the term "computer equipment and peripherals" was removed from the definitions section, clarifying what constitutes "fixtures" in the context of data centers—excluding such equipment from this classification. This matters because it refines the criteria for property tax assessments on data centers, impacting how certain equipment is valued for taxation purposes.
SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY ––-- 2022 SESSION CHAPTER E672 An Act to amend and reenact § 58.1-3500 of the Code of Virginia and to amend the Code of Virginia by adding in Article 7 of Chapter 32 of Title 58.1 a section numbered 58.1-3295.3, relating to Rropertyproperty tax;
O [S 513] L Approved LApril 11, 2022 Be it enacted by the General Assembly of Virginia:
E 1.
That § 58.1-3500 of the Code of Virginia is amended and reenacted and that the Code of DVirginia 58.1-3295.3is asamended follows:addingby adding in Article 7 of Chapter 32 of Title 58.1 a section numbered §58.1-3295.3 58.1-3295.3.as follows:
§ 58.1-3295.3.
"Computer equipment and peripherals" means computer equipment and peripherals subject to classification under the provisions of subdivision A 17 of § 58.1-3503 or under the provisions of subdivision A 43 of § 58.1-3506.
"Cost approach" means assessing value by determining the cost to construct a reproduction or suitable replacement of fixtures and deducting physical, functional, and economic depreciation sustained by such fixtures.
1 "Data center" means the same as such term is defined in subdivision A 43 of § 58.1-3506.
E "Fixtures" means all fixtures and equipment used in a data center except computer equipment and peripherals, equipment used for external surveillance and security, and fire and burglar alarm systems.
electrical substations, conditioners,power anddistribution coolequipment, towers;cogeneration equipment, and batteries;
chillers, computer room air conditioners, and cool towers;
Tangible personal property shall consist of all personal property not otherwise classified by (i) § 58.1-1100 as intangible personal property, (ii) § 58.1-3510 as merchants' capital, or (iii) § 58.1-3510.4 as short-term rental property.
Such tangible personal property is hereby segregated for and made subject to local taxation only pursuant to Article X, Section 4 of the Constitution of Virginia.
View plain text versions (3)
- CHAP0672 View text Current pdf April 11, 2022
- SB513ER View text pdf March 02, 2022
- Prefiled Prefiled and ordered printed; offered 01/12/22 22104161D pdf January 12, 2022
Action History
-
Approved by Governor-Chapter 672 (effective 7/1/22)
-
Governor's Action Deadline 11:59 p.m., April 11, 2022
-
Enrolled Bill Communicated to Governor on March 11, 2022
-
Impact statement from TAX (SB513ER)
-
Signed by President
-
Signed by Speaker
-
Enrolled
-
VOTE: Passage (98-Y 1-N)
-
Passed House (98-Y 1-N)
-
Read third time
-
Read second time
-
Reported from Finance (20-Y 1-N)
-
Referred to Committee on Finance
-
Read first time
-
Placed on Calendar
-
Read third time and passed Senate (39-Y 0-N)
-
Read second time and engrossed
-
Constitutional reading dispensed (38-Y 0-N)
-
Reported from Finance and Appropriations (14-Y 1-N 1-A)
-
Impact statement from TAX (SB513)
-
Referred to Committee on Finance and Appropriations
-
Prefiled and ordered printed; offered 01/12/22 22104161D
Sponsors
- Jeremy S. McPike · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 147 not signed on · 2 voted No
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (147)
147 members have not signed on to this bill.
Show all 147 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 97 | 1 | 0 | 1 |
| Total | 97 | 1 | 0 | 1 |
| % of votes cast | 98% | 1% | 0% | 1% |
How each member voted (99)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 20 | 1 | 0 | 1 |
| Total | 20 | 1 | 0 | 1 |
| % of votes cast | 91% | 5% | 0% | 5% |
How each member voted (22)
| Member | Party | Vote |
|---|---|---|
| Bill Wiley | — | Yea |
| Byron, Kathy J. | — | Yea |
| Campbell, Ronnie R. | — | Yea |
| Chris S. Runion | — | Yea |
| Don Scott | — | Yea |
| Elizabeth B. Bennett-Parker | — | Yea |
| Fowler, Hyland F."Buddy," Jr. | — | Yea |
| Freitas, Nicholas J. | — | Yea |
| Hudson, Sally L. | — | Yea |
| Joseph P. McNamara | — | Yea |
| Keam, Mark L. | — | Yea |
| Marcus B. Simon | — | Yea |
| Mundon King, Candi | — | Nay |
| Murphy, Kathleen | — | Not Voting |
| Orrock, Robert D., Sr. | — | Yea |
| R. Lee Ware | — | Yea |
| Richard C. "Rip" Sullivan, Jr. | — | Yea |
| Robinson, Roxann L. | — | Yea |
| Rodney T. Willett | — | Yea |
| Tara A. Durant | — | Yea |
| Vivian E. Watts | — | Yea |
| Wendell S. Walker | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 0 | 0 | 1 |
| Total | 39 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 3% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 38 | 0 | 0 | 2 |
| Total | 38 | 0 | 0 | 2 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 14 | 1 | 0 | 1 |
| Total | 14 | 1 | 0 | 1 |
| % of votes cast | 88% | 6% | 0% | 6% |
How each member voted (16)
| Member | Party | Vote |
|---|---|---|
| McClellan, Jennifer L. | — | Yea |
| Barker, George L. | — | Yea |
| David W. Marsden | — | Yea |
| Ebbin, Adam P. | — | Not Voting |
| Edwards, John S. | — | Yea |
| Hanger, Emmett W., Jr. | — | Yea |
| Howell, Janet D. | — | Yea |
| L. Louise Lucas | — | Yea |
| Mamie E. Locke | — | Yea |
| Newman, Stephen D. | — | Yea |
| Norment, Thomas K., Jr. | — | Yea |
| Petersen, J. Chapman | — | Yea |
| R. Creigh Deeds | — | Yea |
| Ruff, Frank M., Jr. | — | Yea |
| Saslaw, Richard L. | — | Yea |
| Vogel, Jill Holtzman | — | Nay |
Subjects
Frequently asked questions
- What does SB 513 do?
- Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate. This bill is identical to HB 791.
- Who sponsors SB 513?
- SB 513 is sponsored by Jeremy S. McPike.
- What is the current status of SB 513?
- This bill has been enacted into law. Introduced January 12, 2022. Enacted.
- Where can I track SB 513?
- Track SB 513 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 513
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of SB 513
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →