Bill Text: VA HJR96 | 2022 | Regular Session | Introduced


Bill Title: Constitutional amendment; real prop. tax exemption for certain spouses of members of armed forces.

Spectrum: Moderate Partisan Bill (Republican 10-2)

Status: (Introduced - Dead) 2022-02-15 - Left in Privileges and Elections [HJR96 Detail]

Download: Virginia-2022-HJR96-Introduced.html
22103608D
HOUSE JOINT RESOLUTION NO. 96
Offered January 13, 2022
Proposing an amendment to Section 6-A of Article X of the Constitution of Virginia, relating to real property tax; exemption for certain surviving spouses of members of the armed forces.
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Patron-- Wyatt
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Committee Referral Pending
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RESOLVED by the Senate, the House of Delegates 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:

ARTICLE X
TAXATION

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. 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, or died in the line of duty while performing official military activities, who occupies the real property as his or her principal place of residence. The exemption under this subdivision shall not apply to deaths in the line of duty that resulted from criminal conduct and 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 or died in the line of duty while performing official military activities 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.

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