Virginia Property Tax Exemption for Surviving Spouses of Police and Service Personnel Amendment, Question 2 (2016)
| Virginia Question 2 | |
|---|---|
 | |
| Election date November 8, 2016 | |
| Topic Taxes | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
| 2016 measures |
|---|
 |
| November 8 |
Question 1  |
| Question 2 |
| Polls |
| Voter guides |
| Campaign finance |
| Signature costs |
The Virginia Property Tax Exemption for Surviving Spouses of Police and Service Personnel Amendment was on the November 8, 2016, ballot in Virginia as a legislatively referred constitutional amendment. It was approved.
| A vote "for" the measure supported providing a local option property tax exemption for surviving spouses of first responders killed in the line of duty. |
| A vote "against" the measure opposed providing this tax exemption. |
The measure was designed to provide the tax exemption for the spouse of "any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty." A surviving spouse would only be eligible for a property tax exemption if he or she occupies a property as his or her primary place of residence and if the spouse has not remarried.[1]
Election results
| Question 2 | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 3,031,341 | 79.74% | ||
| No | 770,134 | 20.26% | ||
- Election results from Virginia Department of Elections
Background
In 2010, Virginians approved an amendment that provided property tax exemptions to military veterans if the veteran had a 100 percent permanent and total disability related to military service. Surviving spouses were also allowed to continue to claim the exemption if they continued to keep the same property as their primary residence and did not remarry. In 2014, voters approved an expansion of the property tax to include surviving spouses of military members killed in action. This amendment further expanded the Virginia Constitution to include surviving spouses of first responders under the exemption.
Text of measure
Ballot question
The question appeared on the ballot as follows:[2]
| “ | Shall the Constitution of Virginia be amended to allow the General Assembly to provide an option to the localities to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty, where the surviving spouse occupies the real property as his or her principal place of residence and has not remarried?[3] | ” |
Ballot summary
The measure explanation appeared as follows:[2]
| “ | Present Law
Article X, Section 6-A of the Constitution of Virginia now requires the General Assembly to exempt from taxation the real property, including the joint real property of husband and wife, of any veteran with a 100 percent service-connected, permanent, and total disability, as determined by the U.S. Department of Veterans Affairs, and the real property of the surviving spouse of an eligible veteran. This exemption from taxation applies to the principal place of residence of the eligible veteran or of the surviving spouse of an eligible veteran. The exemption ceases if the surviving spouse remarries. Article X, Section 6-A of the Constitution of Virginia also authorizes 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, as determined by the U.S. Department of Defense. This exemption from taxation applies to the surviving spouse’s principal place of residence, and the exemption ceases if the surviving spouse remarries. Proposed Amendment The proposed constitutional amendment authorizes the General Assembly to enact a law that would allow a locality to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who is killed in the line of duty. The exemption from taxation would cease if the surviving spouse remarries. The exemption would apply regardless of whether the spouse was killed in the line of duty prior to the effective date of this amendment but would apply only to those real property taxes to be paid on or after the effective date of this amendment. The exemption from taxation would apply to the surviving spouse’s principal place of residence, even if he or she moves to a new principal place of residence. The exemption would not require the surviving spouse to have been residing in the Commonwealth at the time his or her spouse was killed in the line of duty. The proposed constitutional amendment authorizes the General Assembly to prescribe additional restrictions and conditions on the exemption from taxation if enacting such a law. [3] |
” |
Constitutional changes
- See also: Article X, Virginia Constitution
The measure added a Section 6-B to Article X of the Virginia Constitution. The following text was added by the measure.[2]
Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may provide for a local option to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty, who occupies the real property as his or her principal place of residence. The exemption under this section shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was killed in the line of duty prior to the effective date of this section, 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 law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel.[3]
Full text
The full text of the measure can be found here.
Support
Rep. Timothy Hugo (R-40) sponsored both House Joint Resolution 597 in 2015 and House Bill 865 in 2016.[1][4]
Arguments
The League of Women Voters of the Fairfax Area published the following arguments in favor of the amendment:[5]
| “ |
1. Exemption from the real property tax of surviving spouses recognizes the hardships to families as a result of the death of those who serve to protect Virginians. 2. The exemption is established at the option of localities; thus, it is not considered an unfunded mandate.[3] |
” |
Opposition
Arguments
The League of Women Voters of the Fairfax Area published the following arguments against the amendment:[5]
| “ |
1. Exemption from the real property tax by localities could result in reduced revenue for that locality. 2. Changes to the Virginia Constitution should be done only for very extraordinary and compelling needs/reasons.[3] |
” |
Media editorials
Support
- The Free-Lance Star editorial board wrote the following in support of Question 2:[6]
| “ |
The amendment puts first responders on the same footing, real-estate tax exemption-wise, with military veterans who have a 100 percent service-related disability, or the surviving spouse of a member of the military killed in action. We support giving local governments the power to enact these tax exemptions for those who give their all for our community, as well as our nation. Vote “yes” on Question 2 on Election Day.[3] |
” |
Opposition
Ballotpedia has not yet found any editorial board endorsements in opposition to Question 2. If you know of one, please email editor@ballotpedia.org.
Campaign finance
| Total campaign contributions: | |
| Support: | $0.00 |
| Opposition: | $0.00 |
As of January 16, 2017, no ballot question committees were registered to support or oppose Question 2.[7]
Path to the ballot
- See also: Amending the Virginia Constitution
A majority vote is required in two successive sessions of the Virginia General Assembly in order for an amendment to be placed on the ballot. In 2016, the Legislature was in session from January 13 to March 11.
First session
On February 9, 2015, the Virginia House of Delegates unanimously approved the measure. The Virginia Senate also unanimously approved the measure, but on February 20, 2015.[1]
House vote
February 9, 2015
| Virginia HJ 597 House vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 93 | 100.00% | ||
| No | 0 | 0.00% | ||
Senate vote
February 20, 2015
| Virginia HJ 597 Senate Vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 38 | 100.00% | ||
| No | 0 | 0.00% | ||
Second session
The measure was introduced in the Virginia House of Delegates on January 12, 2016 as HB 865. The House and Senate both passed the measure unanimously on February 3, 2016, and February 12, 2016, respectively. The bill was subsequently approved by Gov. Terry McAuliffe on February 24, 2016. A joint resolution officially placing the measure on the ballot was passed unanimously by the House and Senate on February 2, 2016, and February 15, 2016, respectively.[4][8]
House vote
February 3, 2016
| Virginia HB 865 House vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 97 | 100.00% | ||
| No | 0 | 0.00% | ||
Senate vote
February 12, 2016
| Virginia HB 865 Senate Vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 38 | 100.00% | ||
| No | 0 | 0.00% | ||
State profile
| Demographic data for Virginia | ||
|---|---|---|
| Virginia | U.S. | |
| Total population: | 8,367,587 | 316,515,021 |
| Land area (sq mi): | 39,490 | 3,531,905 |
| Race and ethnicity** | ||
| White: | 69% | 73.6% |
| Black/African American: | 19.2% | 12.6% |
| Asian: | 6% | 5.1% |
| Native American: | 0.3% | 0.8% |
| Pacific Islander: | 0.1% | 0.2% |
| Two or more: | 3.2% | 3% |
| Hispanic/Latino: | 8.6% | 17.1% |
| Education | ||
| High school graduation rate: | 88.3% | 86.7% |
| College graduation rate: | 36.3% | 29.8% |
| Income | ||
| Median household income: | $65,015 | $53,889 |
| Persons below poverty level: | 13% | 11.3% |
| Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Virginia. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here. | ||
Presidential voting pattern
- See also: Presidential voting trends in Virginia
Virginia voted for the Democratic candidate in five out of the seven presidential elections between 2000 and 2024.
Pivot Counties (2016)
Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, five are located in Virginia, accounting for 2.43 percent of the total pivot counties.[9]
Pivot Counties (2020)
In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Virginia had five Retained Pivot Counties, 2.76 percent of all Retained Pivot Counties.
More Virginia coverage on Ballotpedia
- Elections in Virginia
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- Public policy in Virginia
- Endorsers in Virginia
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- More...
Related measures
2016
| Property measures on the ballot in 2016 | |
|---|---|
| State | Measures |
| Utah | Utah Amendment C, Tax Exemptions for Property Leased By State Measure
|
| Florida | Florida Tax Exemptions for Disabled First Responders, Amendment 3
|
| Florida | Florida Property Tax Exemptions for Senior Citizens, Amendment 5 |
Previous Virginia amendments
- Virginia Property Tax Exemption for Surviving Spouses of Armed Forces Amendment (2014)
- Virginia Property Tax Exemption for Veterans, Question 2 (2010)
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Virginia Legislature, "House Joint Resolution 597," accessed March 6, 2015
- ↑ 2.0 2.1 2.2 Virginia Department of Elections, "Proposed Constitutional Amendments," accessed June 29, 2016
- ↑ 3.0 3.1 3.2 3.3 3.4 3.5 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ 4.0 4.1 Virginia General Assembly, "HB 865 History," accessed March 18, 2016
- ↑ 5.0 5.1 The League of Women Voters of the Fairfax Area (LWVFA), "2016 Virginia Constitutional Amendment Proposals: Pros and Cons," accessed August 30, 2016
- ↑ Free-Lance Star, "Editorial: Careful when amending Va.'s constitution," October 27, 2016
- ↑ Virginia Department of Elections,"Campaign finance reports - referendum search," accessed January 16, 2017
- ↑ Virginia General Assembly, "HJ 123 History, accessed March 21, 2016
- ↑ The raw data for this study was provided by Dave Leip of Atlas of U.S. Presidential Elections.
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