Virginia Question 2, Motor Vehicle Property Tax Exemption for Disabled Veterans Amendment (2020)

Virginia Question 2
Election date November 3, 2020
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature
List of Virginia ballot measuresVirginia Question 1Virginia Question 2Submit

Virginia Question 2, the Motor Vehicle Property Tax Exemption for Disabled Veterans Amendment, was on the ballot in Virginia as a legislatively referred constitutional amendment on November 3, 2020. Question 2 was approved.

A “yes” vote supported exempting one automobile or pickup truck from state and local property taxes for veterans who have a 100 percent service-connected, permanent, and total disability.

A “no” vote opposed exempting one automobile or pickup truck from state and local property taxes for veterans who have a 100 percent service-connected, permanent, and total disability.

Election results

Virginia Question 2
Result		Votes	Percentage
Yes		3,713,466	85.99%
No		605,172	14.01%

Results are officially certified.

Source

Overview

What did the ballot measure change?

See also: Text of measure

In Virginia, local governments can adopt annual taxes that are levied on a motor vehicle's value. This is known as a tangible personal property tax. Question 2 amended the Virginia Constitution to provide veterans who have 100 percent service-connected, permanent, and total disabilities with a tax exemption for one automobile or pickup truck. The U.S. Department of Veterans Affairs is responsible for determining a veteran's disability rating.

Text of measure

Ballot question

The ballot question was as follows:

“

Should an automobile or pickup truck be exempt from state and local taxation if it is owned and used primarily by or for a veteran of the armed forces of the United States or the Virginia National Guard who has a 100% service-connected, permanent, and total disability?

”

Constitutional changes

See also: Article X, Virginia Constitution

The measure amended Section 6 of Article X of the state constitution. The following underlined text was added: Note: Hover over the text and scroll to see the full text.

Section 6. Exempt property.

(a) Except as otherwise provided in this Constitution, the following property and no other shall be exempt from taxation, State and local, including inheritance taxes:

(1) Property owned directly or indirectly by the Commonwealth or any political subdivision thereof, and obligations of the Commonwealth or any political subdivision thereof exempt by law.

(2) Real estate and personal property owned and exclusively occupied or used by churches or religious bodies for religious worship or for the residences of their ministers.

(3) Private or public burying grounds or cemeteries, provided the same are not operated for profit.

(4) Property owned by public libraries or by institutions of learning not conducted for profit, so long as such property is primarily used for literary, scientific, or educational purposes or purposes incidental thereto. This provision may also apply to leasehold interests in such property as may be provided by general law.

(5) Intangible personal property, or any class or classes thereof, as may be exempted in whole or in part by general law.

(6) Property used by its owner for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes, as may be provided by classification or designation by an ordinance adopted by the local governing body and subject to such restrictions and conditions as provided by general law.

(7) Land subject to a perpetual easement permitting inundation by water as may be exempted in whole or in part by general law.

(8) One motor vehicle owned and used primarily by or for a veteran of the armed forces of the United States or the Virginia National Guard who has been rated by the United States Department of Veterans Affairs or its successor agency pursuant to federal law with a one hundred percent service-connected, permanent, and total disability. For purposes of this subdivision, the term "motor vehicle" shall include only automobiles and pickup trucks. Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is one hundred percent disabled pursuant to this subdivision. This exemption shall be applicable on the date the motor vehicle is acquired or the effective date of this subdivision, whichever is later, but shall not be applicable for any period of time prior to the effective date.

(b) The General Assembly may by general law authorize the governing body of any county, city, town, or regional government to provide for the exemption from local property taxation, or a portion thereof, within such restrictions and upon such conditions as may be prescribed, of real estate and personal property designed for continuous habitation owned by, and occupied as the sole dwelling of, persons not less than sixty-five years of age or persons permanently and totally disabled as established by general law. A local governing body may be authorized to establish either income or financial worth limitations, or both, in order to qualify for such relief.

(c) Except as to property of the Commonwealth, the General Assembly by general law may restrict or condition, in whole or in part, but not extend, any or all of the above exemptions.

(d) The General Assembly may define as a separate subject of taxation any property, including real or personal property, equipment, facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth or for the purpose of transferring or storing solar energy, and by general law may allow the governing body of any county, city, town, or regional government to exempt or partially exempt such property from taxation, or by general law may directly exempt or partially exempt such property from taxation.

(e) The General Assembly may define as a separate subject of taxation household goods, personal effects and tangible farm property and products, and by general law may allow the governing body of any county, city, town, or regional government to exempt or partially exempt such property from taxation, or by general law may directly exempt or partially exempt such property from taxation.

(f) Exemptions of property from taxation as established or authorized hereby shall be strictly construed; provided, however, that all property exempt from taxation on the effective date of this section shall continue to be exempt until otherwise provided by the General Assembly as herein set forth.

(g) The General Assembly may by general law authorize any county, city, town, or regional government to impose a service charge upon the owners of a class or classes of exempt property for services provided by such governments.

(h) The General Assembly may by general law authorize the governing body of any county, city, town, or regional government to provide for a partial exemption from local real property taxation, within such restrictions and upon such conditions as may be prescribed, (i) of real estate whose improvements, by virtue of age and use, have undergone substantial renovation, rehabilitation or replacement or (ii) of real estate with new structures and improvements in conservation, redevelopment, or rehabilitation areas.

(i) The General Assembly may by general law allow the governing body of any county, city, or town to exempt or partially exempt from taxation any generating equipment installed after December thirty-one, nineteen hundred seventy-four, for the purpose of converting from oil or natural gas to coal or to wood, wood bark, wood residue, or to any other alternate energy source for manufacturing, and any co-generation equipment installed since such date for use in manufacturing.

(j) The General Assembly may by general law allow the governing body of any county, city, or town to have the option to exempt or partially exempt from taxation any business, occupational or professional license or any merchants' capital, or both.

(k) The General Assembly may by general law authorize the governing body of any county, city, or town to provide for a partial exemption from local real property taxation, within such restrictions and upon such conditions as may be prescribed, of improved real estate subject to recurrent flooding upon which flooding abatement, mitigation, or resiliency efforts have been undertaken.

Readability score

See also: Ballot measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 22, and the FRE is 19. The word count for the ballot title is 47, and the estimated reading time is 12 seconds.

Sponsors

Supporters

Officials

• House Delegate Lee Carter (D)
• Speaker of the House Eileen Filler-Corn (D)
• House Delegate Nancy Guy (D)
• House Delegate Dan Helmer (D)
• House Delegate Clinton Jenkins (D)
• House Delegate Don Scott (D)

Background

Real property tax exemption for veterans

See also: Virginia Property Tax Exemption for Veterans, Question 2 (2010)

In Virginia, a veteran who has a 100 percent service-connected, permanent, and total disability is eligible for a tax exemption on real property, such as homesteads, that the veteran occupies as a principal residence. Voters approved a constitutional amendment, which was on the ballot as Question 2 in 2010, that provided for the real property tax exemption.

Tax policies on the ballot in 2020

See also: Taxes on the ballot

In 2020, voters in 14 states voted on 21 ballot measures addressing tax-related policies. Ten of the measures addressed taxes on properties, three were related to income tax rates, two addressed tobacco taxes, one addressed business-related taxes, one addressed sales tax rates, one addressed fees and surcharges, and one was related to tax-increment financing (TIF).

Click Show to read details about the tax-related measures on statewide ballots in 2020.

Tax-related policy ballot measures in 2020

Income Tax a/ot Arizona Proposition 208: The campaign Invest in Education proposed the ballot initiative to enact a 3.50% income tax, in addition to the existing income tax (4.50% in 2020), on income above $250,000 (single filing) or $500,000 (joint filing). Proposition 208 was designed to distribute the revenue from the 3.50% income tax to teacher and classroom support staff salaries, retention programs, and career and technical education programs. a Colorado Proposition 116: In 1987, the state's income tax was changed from graduated rates to a flat rate. Going into 2020, that flat rate was 4.63%. The ballot initiative reduced the rate from 4.63% to 4.55%. d Illinois Allow for Graduated Income Tax Amendment: The Illinois State Legislature proposed this constitutional amendment to allow the state to enact legislation for a graduated income tax. Going into 2020, the state constitution required that the state personal income tax be a flat rate. Gov. J.B. Pritzker (D), who advocated for a graduated income tax during his gubernatorial campaign, was providing funds to the campaign backing the amendment. Business-Related Taxes d Alaska Ballot Measure 1: The campaign Vote Yes for Alaska's Fair Share proposed the ballot initiative to increase taxes on oil production fields located in Alaska's North Slope that exceeded certain output minimums. According to Robin Brena, chairperson of Vote Yes for Alaska's Fair Share, three oil production fields—Alpine, Kuparuk, and Prudhoe Bay—met those criteria. BP, Conoco Phillips, ExxonMobil, and Hilcorp Energy funded the campaign to defeat Measure 1. a Nebraska Initiative 431: The initiative was designed to impose an annual tax of 20% on gross gambling revenue of licensed gaming operators; distributing 2.5% of tax revenue to the Compulsive Gamblers Assistance Fund, 2.5% to the General Fund, 70% to the Property Tax Credit Cash Fund, and 25% to the counties where gambling is authorized at licensed racetracks. The initiative was one of three initiatives that together were designed to authorize, regulate, and tax gambling at racetracks in Nebraska. Property-Related Taxes d California Proposition 15: The ballot initiative would have amended Proposition 13 (1978), which required that residential, commercial, and industrial properties are taxed based on their purchase price, with an annual adjustment based on inflation or 2%, whichever was lower. Proposition 15 would have required commercial and industrial properties, except those zoned as commercial agriculture, to be taxed based on their market value. In California, the proposal to assess taxes on commercial and industrial properties at market value, while continuing to assess taxes on residential properties based on the purchase price, is known as split roll. The state fiscal analyst estimated that Proposition 15 would generate between $6.5 billion and $11.5 billion. Proposition 15 would have required that the revenue be allocated to local governments and schools. a California Proposition 19: The state Legislature proposed the constitutional amendment as a compromise with the California Association of Realtors, which had qualified a different ballot initiative. Proposition 19 was designed to allow tax assessments to be transferred from someone's old home to their new home anywhere in the state and increased the number of times that tax assessments can be transferred from one to three for persons over 55 years old or with severe disabilities. Proposition 19 was also designed to require that inherited homes that are not used as principal residences, such as second homes or rentals, be reassessed at market value when transferred. a Colorado Amendment B: The constitutional amendment repealed the Gallagher Amendment (1982), which required a 45%-55% ratio between residential assessment rates and non-residential assessment rates regarding tax revenue. Therefore, Amendment B permitted the Colorado Legislature to define tax assessment limits without reference to the 45%-55% ratio requirement. In Florida, Georgia, Louisiana, New Jersey, and Virginia, voters also decided eight ballot measures related to exemptions, adjustments, and payments: Florida Amendment 5, Florida Amendment 6, Referendum A, Louisiana Amendment 2, Louisiana Amendment 5, Louisiana Amendment 6, New Jersey Question 2, and Virginia Question 2. Sales Tax a Arkansas Issue 1: The ballot measure continued an existing a 0.5% sales tax, with revenue dedicated to roads, highways, and bridges. Going into 2020, the tax was set to expire in 2023. Issue 1 had the support of Gov. Asa Hutchinson (R), and the campaign behind Issue 1 received financial support from Alice and Jim Walton. Tobacco a Colorado Proposition EE: The ballot measure increased the tax rate on cigarettes from 84 cents per pack to $2.64 per pack and the tax rate on tobacco products from 40% of the manufacturer's list price to 62% of the manufacturer's list price. The ballot measure created a tax on nicotine products, such as e-cigarettes, with scheduled increases over seven years to 62% of the manufacturer's list price. Revenue from the tax increases was dedicated to preschool, education, housing, and the General Fund. a Oregon Measure 108: The ballot measure increased the cigarette tax from $1.33 to $3.33 per pack. The ballot measure also taxed e-cigarettes and other nicotine inhalants at a rate of 65% of the wholesale sales price and cigars at 65% of the wholesale sales price (but not to exceed $1.00 per cigar). Measure 108 dedicated revenue from the tax increases to the Oregon Health Authority. Fees a Colorado Proposition 117: In 1992, the Colorado Taxpayer's Bill of Rights (TABOR) Amendment defined government-owned firms that provide goods or services for a fee as enterprises. Examples of enterprises include state nursing homes, state lotteries, Colorado Correctional Industries, and College Assist. The ballot measure was designed to require voter approval of laws that create new enterprises should the enterprise's projected or actual revenue from fees and surcharges exceed $100 million within the first five years. TIF a Nebraska Amendment 2: The constitutional amendment increased the repayment period for tax increment financing from 15 to 20 years for areas where more than one-half of properties are designated as extremely blighted.

Referred amendments on the ballot

From 1996 through 2018, the Virginia General Assembly referred 31 constitutional amendments to the ballot. Voters approved 27 and rejected four of the referred amendments. The approval rate at the ballot box was 87.1 percent during the 22-year period from 1996 through 2018. The rejection rate was 12.9 percent. The average number of amendments appearing on the ballot was around three.

Legislatively-referred constitutional amendments, 1996-2018
Total number	Approved	Percent approved	Defeated	Percent defeated	Average	Median	Minimum	Maximum
31	27	87.10%	4	12.90%	2.58	2.00	0	5

Path to the ballot

See also: Amending the Virginia Constitution

In Virginia, a constitutional amendment needs to be passed by a simple majority vote in both chambers of the state legislature over two consecutive legislative sessions to be certified for the ballot.

2019 legislative session

This amendment was introduced as House Joint Resolution 676 on January 9, 2019, by Rep. Eileen Filler-Corn (D-41). On February 22, 2019, the House passed HJR 615 in a vote of 69 to three. The three no votes came from Republican Representatives Mark Cole (R-88), Lee Ware (R-65) and Steve Landes (R-25). On the same day, the state Senate passed HJR 676 unanimously. Vote totals by party are displayed below.

Vote in the Virginia State Senate February 22, 2019
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 21  a
	Yes	No	Not voting
Total	40	0	0
Total percent	100%	0%	0%
Democrat	19	0	0
Republican	21	0	0

Vote in the Virginia House of Delegates February 22, 2019
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 51  a
	Yes	No	Not voting
Total	96	3	1
Total percent	96.0%	3.0%	1.0%
Democrat	48	0	1
Republican	48	3	0

2020 legislative session

During the 2019 legislative session, the constitutional amendment was reintroduced as House Joint Resolution 103 (HJR 103). The Virginia House of Representatives approved the amendment on February 10, 2020, in a vote of 91-4. On March 3, 2020, the Virginia State Senate approved the amendment in a unanimous vote.

Vote in the Virginia House of Delegates February 10, 2020
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 51  a
	Yes	No	Not voting
Total	91	4	5
Total percent	91.00%	4.00%	5.00%
Democrat	50	2	3
Republican	41	2	2

Vote in the Virginia State Senate March 3, 2020
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 21  a
	Yes	No	Not voting
Total	40	0	0
Total percent	100.00%	0.00%	0.00%
Democrat	21	0	0
Republican	19	0	0

How to cast a vote

See also: Voting in Virginia

Click "Show" to learn more about voter registration, identification requirements, and poll times in Virginia.

How to cast a vote in Virginia

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times In Virginia, all polls open from 6 a.m. to 7 p.m. Eastern Time. An individual who is in line at the time polls close must be allowed to vote. Registration Check your voter registration status here. To vote in Virginia, one must be a United States citizen, a resident of Virginia, and at least 18 years of age. Registration can be completed online, in person at a local voter registration office, or by mail. Voters can also register at the following locations: “ State or local government offices when applying or re-certifying for Aid to Dependent Children, Food Stamps, WIC, Medicaid, or Rehabilitation Services Government offices in the state that provide state-funded programs primarily engaged in providing services to persons with disabilities Armed forces recruitment offices Public libraries Virginia Department of Elections office Department of Motor Vehicles offices Voter registration drives ” —Virginia Department of Elections The deadline to register is the 11th day before a primary or general election, but a voter may register to voter after this deadline through the state's same-day registration system and vote a provisional ballot. Automatic registration On April 12, 2020, Governor Ralph Northam (D) signed SB219 into law, establishing automatic voter registration for individuals conducting business with the Department of Motor Vehicles. Online registration See also: Online voter registration Virginia has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration Virginia allows same-day voter registration in-person at local registrars' offices, satellite early voting sites during the early voting period, and at the precinct on Election Day. Residency requirements To register to vote in Virginia, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Virginia does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a voter who makes a materially false statement may be "sentenced to up to 10 years in prison, or up to 12 months in jail and/or fined up to $2,500." All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration This page, run by the Virginia Department of elections, allows residents to check their voter registration status online. Voter ID requirements According to the Department of Elections website, "All voters casting a ballot in-person will be asked to show one form of identification. Any voter who does not present acceptable identification may instead sign a statement, subject to felony penalties, that they are the named registered voter who they claim to be. Any voter who does not present acceptable identification or sign this statement must vote a provisional ballot." The following documents were considered acceptable identification for voting as of May 2023: Virginia driver's license or DMV-issued ID card Valid employee ID, containing a photo, issued by the voter's employer in ordinary course of business U.S. military ID Valid student ID, containing a photo, issued by any public or private school college, or university Valid student ID issued by a public or private school high school, college, or university in Virginia (with or without a photo) Valid U.S. passport or passport card ID card issued by the federal government or a Virginia state or local authority. Voter ID card issued by the department of elections Voter confirmation documents Valid tribal enrollment or ID issued by one of the 11 tribes recognized in Virginia Government nursing home resident ID Any other current government document containing the name and address of the voter Signed ID Confirmation Statement

See also

2020 measures

• 2020 ballot measures
• Taxes on the ballot

Virginia

• Virginia ballot measures
• Virginia ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• House Joint Resolution 676