Virginia Property Tax Exemption for Surviving Spouses of Armed Forces Amendment (2014)

Property Tax Exemption for Surviving Spouses of Armed Forces Amendment Origin Virginia Legislature Topic Taxes Status Approved a

2014 measures November 4 Proposed Constitutional Amendment a

The Virginia Property Tax Exemption for Surviving Spouses of Armed Forces Amendment was on the November 4, 2014 ballot in Virginia as a legislatively referred constitutional amendment, where it was approved. The measure was designed to exempt real property from taxation for any surviving spouse of a member of the United States armed forces who was killed in action, as determined by the Department of Defense. The exemption would not apply to surviving spouses who remarry. Also, the tax exemption would only apply to the surviving spouse's primary place of residence.

The amendment was introduced into the Virginia Legislature by Delegate David Ramadan (R-87) as House Bill 46.

Election results

Virginia Property Tax Exemption for Surviving Spouses of Armed Forces Amendment
Result		Votes	Percentage
a Yes		1,841,034	87.31%
No		267,622	12.69%

Election results via: Virginia Department of Elections

Text of measure

Ballot title

The official ballot text was as follows:

“

Proposed Constitutional Amendment Question: Shall Section 6-A of Article X (Taxation and Finance) of the Constitution of Virginia be amended to allow the General Assembly to 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, where the surviving spouse occupies the real property as his or her principal place of residence and has not remarried? Yes ☐ No ☐

”

Constitutional changes

See also: Article X, Virginia Constitution

The amendment altered Section 6-A of Article X of the Constitution of Virginia:

Article X. Taxation and Finance.

Section 6-A. Property tax exemption for certain veterans 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 section 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.

(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.

Support

Supporters

Officials

The amendment received unanimous support in both chambers of the state legislature.

The following officials sponsored the amendment:

• Rep. David Ramadan (R-87)
• Rep. David Albo (R-42)
• Rep. Terry Austin (R-19)
• Rep. Rick Morris (R-64)
• Rep. Brenda Pogge (R-96)
• Rep. Ronald Villanueva (R-21)
• Sen. Lynwood Lewis (D-6)

Organizations

• Arlington County Democratic Committee
• Arlington County Republican Committee

Arguments

• The League of Women Voters of Virginia issued a voter's guide for the amendment. The following is a supporting argument found in the guide: "Proponents say: 1. The exemption assists families of armed forces members who gave their lives for their country. 2. As a constitutional amendment, this exemption is permanent."
• Beau Correll, chairperson of the Winchester Republican Committee, said, "This is not a left or right issue, this is an up and down issue - what is right or wrong in the minds of the voters."
• Curtis Millner, adjutant of American Legion Homer Dillard Post 78, stated, "I definitely will be in favor of that. When you’ve been there and you realize that any moment could be your last, (it’s good that) someone is looking out for your family in case you give your all."

Opposition

Arguments

• The League of Women Voters of Virginia issued a voter's guide for the amendment. The following is an opposing argument found in the guide: "Opponents say: 1. As an open-ended, unfunded mandate on localities (the governmental unit that regulates, imposes and collects the real property tax), it will reduce localities' revenue with no compensating revenues to fund local services. 2. A constitutional amendment does not allow any flexibilities if the Commonwealth's financial circumstances change in the future."

Path to the ballot

See also: Amending the Virginia Constitution

By Virginia law, a simple majority vote in two successive sessions of the Virginia Legislature was required in order for the amendment to be placed on the ballot. The amendment, known as House Bill 46 in the legislature, was approved unanimously in both chambers during the second session. The measure was approved for a second time by the Virginia Senate on February 27 and by the House of Representatives on March 3, 2014. The bill was enrolled on April 7, 2014.

Senate vote

February 27, 2014, Senate vote

Virginia HB 46 Senate Vote
Result		Votes	Percentage
a Yes		40	100.00%
No		0	0.00%

House vote

March 3, 2014, House vote

Virginia HB 46 House Vote
Result		Votes	Percentage
a Yes		93	100.00%
No		0	0.00%

See also

Suggest a link

• 2014 ballot measures
• Virginia 2014 ballot measures
• Virginia Legislature

External links

• Proposed Constitutional Amendment