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Virginia Question 1, Limitations Imposed by Localities for Property Tax Relief Amendment (2010)
| Virginia Question 1 | |
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| Election date |
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| Topic Property and Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
Virginia Question 1 was on the ballot as a legislatively referred constitutional amendment in Virginia on November 2, 2010. It was approved.
A “yes” vote supported allowing for legislation that permits localities to establish their own financial limitations for granting property tax relief to certain homeowners. |
A “no” vote opposed allowing for legislation that permits localities to establish their own financial limitations for granting property tax relief to certain homeowners. |
Election results
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Virginia Question 1 |
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| Result | Votes | Percentage | ||
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1,585,492 | 75.92% | ||
| No | 502,828 | 24.08% | ||
Text of measure
Ballot title
The ballot title for Question 1 was as follows:
| “ | Shall Section 6 of Article X of the Constitution of Virginia be amended to authorize legislation that will permit localities to establish their own income or financial worth limitations for purposes of granting property tax relief for homeowners not less than 65 years of age or permanently and totally disabled? | ” |
Constitutional changes
The measure amended Section 6 of Article X of the Virginia Constitution.
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.
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 who are deemed by the General Assembly to be bearing an extraordinary tax burden on said property in relation to their income and financial worth. 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 exemption.
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.[1]
Path to the ballot
- See also: Amending the Virginia Constitution
A simple majority vote is required during two successive legislative sessions for the Virginia General Assembly to place a constitutional amendment on the ballot. That amounts to a minimum of 51 votes in the Virginia House of Delegates and 21 votes in the Virginia State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
See also
External links
- Virginia Department of Elections, "Historical Elections Database"
- Martinsville Bulletin, "Sample ballots for Tuesday's election," October 31, 2010
Footnotes
- ↑ Note: This text is quoted verbatim from the original source.
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