Every election year brings forth important decisions for voters, and 2024 is no exception. In Virginia, residents will have the opportunity to vote on a proposed amendment to the state constitution on November 5, 2024. This amendment, concerning Article X, Section 6-A of the Constitution, focuses on property tax exemptions, specifically for surviving spouses of military personnel. Understanding “What Amendment” this is and its implications is crucial for informed participation in the upcoming election.
Current Virginia Law on Property Tax Exemption
Currently, the Constitution of Virginia mandates that all real property is subject to taxation. However, it also outlines specific categories of real estate that may be granted exemptions from these taxes. As it stands, the Virginia Constitution allows the General Assembly to provide a property tax exemption for the primary residence of a surviving spouse of a member of the armed forces who has been officially designated by the U.S. Department of Defense as having died in combat. This existing provision offers significant relief to a specific group of surviving spouses who have made profound sacrifices.
The Proposed Amendment: Expanding the Exemption
The proposed amendment seeks to broaden the scope of this existing tax exemption. It aims to extend the property tax relief to all surviving spouses of military personnel who are determined by the U.S. Department of Defense to have died in the line of duty. This expansion includes, but is not limited to, those who died in combat.
This distinction is important. “Died in the line of duty” is a broader category than “died in combat.” It encompasses military personnel who may have lost their lives in various circumstances while serving, not exclusively in hostile engagements. This amendment recognizes the sacrifices of a wider group of surviving spouses, acknowledging that the loss of a service member in any line of duty capacity is a significant burden.
What a “Yes” or “No” Vote Means
When voters go to the polls, they will be presented with a clear question regarding this amendment:
“Should the Constitution of Virginia be amended to permit the existing tax exemption for surviving spouses of members of the armed forces who died in combat to also apply to surviving spouses of members of the armed forces who died in the line of duty?”
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A “Yes” vote signifies your agreement to expand the property tax exemption. Voting “yes” means that surviving spouses of military personnel who died in the line of duty, not just in combat, would be eligible for the property tax exemption on their primary residence. This would provide financial relief to a larger group of surviving spouses.
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A “No” vote means you oppose the expansion. Voting “no” would keep the current law in place, limiting the property tax exemption to only surviving spouses of military personnel who died specifically in combat. The exemption would not be extended to those whose loved ones died in the line of duty under other circumstances.
Full Text of the Proposed Amendment
For complete transparency, here is the full text of the proposed amendment, with proposed new language underlined and language to be deleted struck through:
ARTICLE X
TAXATION AND FINANCE
Section 6-A. Property tax exemption for; certain veterans and surviving spouses and; surviving spouses of members of the armed forces killed in action killed in the line of duty.
- Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, shall exempt from taxation real property, including 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 principal residence. The General Assembly shall also provide for an exemption from taxation of real property owned by the surviving spouse of a veteran who is eligible for an exemption under this subsection, so long as the surviving spouse does not remarry. Such exemption shall be applied to the principal dwelling of the surviving spouse without restriction to relocation of the surviving spouse to a different principal dwelling.
- Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may exempt from taxation real property owned by the surviving spouse of any member of the armed forces of the United States who has been determined by the United States Department of Defense to have been killed in action killed in the line of duty, who occupies the real property as her principal residence. An exemption under this subsection shall terminate if the surviving spouse remarries and shall not be claimed thereafter. This exemption shall apply regardless of whether the member of the armed forces was killed in action killed in the line of duty before the effective date of this subsection, but the exemption shall not be applied for any period of time prior to such effective date. This exemption shall be applied to the principal dwelling of the surviving spouse without restriction to relocation of the surviving spouse to a different principal dwelling and without any requirement that such surviving spouse reside in the Commonwealth of Virginia at the time the member of the armed forces died.
Conclusion: Making an Informed Decision
This proposed constitutional amendment represents a potential expansion of property tax relief for surviving military spouses in Virginia. Understanding “what amendment” it entails, the current law, and the implications of a “yes” or “no” vote is vital. Virginia voters are encouraged to consider this information carefully as they prepare to cast their ballots on November 5, 2024, ensuring their voices are heard on this important issue.
