Property Tax Exemption for Disabled Veterans
Amends
Article X. Taxation and Finance
Section 6-A. Property tax exemption for certain veterans and their surviving spouses and surviving spouses of soldiers killed in action
Summary
This measure aims to provide some financial help to American service members who are disabled as a result of their military service, or their surviving spouses. Unlikely to affect very many citizens, the amendment serves more as a symbolic effort to support the armed forces and their families.
Shall the Constitution be amended to require the General Assembly to provide a real property tax exemption for the principal residence of a veteran, or his or her surviving spouse, if the veteran has a 100 percent service-connected, permanent, and total disability?
- First resolution – HJ275 – 2009
- Second resolution – HJ33 – 2010
- Referendum legislation – HB149 and SB31 – 2010
Article X. Taxation and Finance
Section 6-A. Property tax exemption for certain veterans.
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, so long as the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.
https://law.lis.virginia.gov/constitution/article10/section6-A/
