Amendment 53 (2020)

Property Tax Exemption for Disabled Veterans

Amends

Article X. Taxation and Finance

Section 6. Exempt Property.

Summary

This measure aims to provide some financial help to disabled veterans by exempting their personal vehicle from property taxes. Unlikely to affect very many citizens, the amendment serves more as a symbolic effort to support the armed forces.

Ballot Question:

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?

Article X. Taxation and Finance

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.

https://law.lis.virginia.gov/constitution/article10/section6/

Additional Resources