Ballot Question 2 - Property tax exemption for surviving spouses of veterans
Shall the real property tax exemption for a primary residence that is currently provided to the surviving spouses of veterans who had a one hundred percent service-connected, permanent, and total disability be amended to allow the surviving spouse to move to a different primary residence and still claim the exemption?
Present Law
The Constitution of Virginia currently requires the General Assembly to exempt from taxation the principal place of residence of any veteran who has been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability. This tax exemption is also provided to the surviving spouse of such a veteran, so long as the surviving spouse continues to occupy that property as the surviving spouse's principal place of residence
Proposed Amendment
The proposed amendment would allow the surviving spouse of any veteran who has been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability to continue to claim the tax exemption currently provided, even if the surviving spouse moves to a new principal place of residence that is owned by the surviving spouse.
A "yes" vote will allow these surviving spouses to move to a new principal place of residence that is owned by the surviving spouse and still claim the tax exemption.
A "no" vote will not allow such surviving spouses to move and still claim the tax exemption.
Amend Section 6-A of Article X of the Constitution of Virginia as follows:
Article X. Taxation and Finance. Section 6-A. Property tax exemption for certain veterans and their surviving spouses and surviving spouses of soldiers killed in action.
(a) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, shall exempt from taxation the real property, including the joint real property of husband and wife, of any veteran who has been determined by the United States Department of Veterans Affairs or its successor agency pursuant to federal law to have a one hundred percent service-connected, permanent, and total disability, and who occupies the real property as his or her principal place of residence. The General Assembly shall also provide this exemption from taxation for real property owned by the surviving spouse of a veteran who was eligible for the exemption provided in this subdivision, so long as the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence.
(b) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may exempt from taxation the real property of the surviving spouse of any member of the armed forces of the United States who was killed in action as determined by the United States Department of Defense, who occupies the real property as his or her principal place of residence. The exemption under this subdivision shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was killed in action prior to the effective date of this subdivision, but the exemption shall not be applicable for any period of time prior to the effective date. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence and without any requirement that the spouse reside in the Commonwealth at the time of death of the member of the armed forces.