Bill Text: VA HJR83 | 2022 | Regular Session | Prefiled
Bill Title: Constitutional amdmt.; prop. tax exemption for surviving spouses of soldiers killed in line of duty.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2022-02-15 - Left in Privileges and Elections [HJR83 Detail]
Download: Virginia-2022-HJR83-Prefiled.html
RESOLVED by the House of Delegates, the Senate concurring, a majority of the members elected to each house agreeing, That the following amendment to the Constitution of Virginia be, and the same hereby is, proposed and referred to the General Assembly at its first regular session held after the next general election of members of the House of Delegates for its concurrence in conformity with the provisions of Section 1 of Article XII of the Constitution of Virginia, namely:
Amend Section 6-A of Article X of the Constitution of Virginia as follows:
Section 6-A. Property tax exemption for certain veterans and
their surviving spouses and surviving spouses of soldiersmembers of the armed forces who
died in action the line of duty.
(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. 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 died
in the line of duty with a line of duty determination 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 died
in the line of duty
with a line of duty determination 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.
