An Act to provide for the submission to the voters of a
proposed amendment to the Constitution of Virginia adding in Article X a
section numbered 6-B, relating to real property tax exemptions.
Approved February 24, 2016
Be it enacted by the General Assembly of Virginia:
1. § 1. It shall be the duty of the officers conducting
the election directed by law to be held on the Tuesday after the first Monday
in November 2016, at the places appointed for holding the same, to open a poll
and take the sense of the qualified voters upon the ratification or rejection
of the proposed amendment to the Constitution of Virginia, contained herein and
in the joint resolution proposing such amendment, to wit:
Amend the Constitution of Virginia by adding in Article X a
section numbered 6-B as follows:
TAXATION AND FINANCE
Section 6-B. Property tax exemptions for spouses of certain
emergency services providers.
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.
§ 2. The ballot shall contain the following question:
"Question: 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?"
The ballots shall be prepared, distributed and voted, and the
results of the election shall be ascertained and certified, in the manner
prescribed by § 24.2-684 of the Code of Virginia. The State Board of Elections
shall comply with § 30-19.9 of the Code and shall cause to be sent to the
electoral boards of each county and city sufficient copies of the full text of
the amendment and question contained herein for the officers of election to
post in each polling place on election day.
The electoral board of each county and city shall make out,
certify and forward an abstract of the votes cast for and against such proposed
amendment in the manner now prescribed by law in relation to votes cast in
The State Board of Elections shall open and canvass such
abstracts and examine and report the whole number of votes cast at the election
for and against such amendment in the manner now prescribed by law in relation
to votes cast in general elections. The State Board of Elections shall record a
certified copy of such report in its office and without delay make out and
transmit to the Governor an official copy of such report, certified by it. The
Governor shall without delay make proclamation of the result, stating therein
the aggregate vote for and against the amendment.
If a majority of those voting vote in favor of the amendment,
it shall become effective on January 1, 2017.
The expenses incurred in conducting this election shall be
defrayed as in the case of election of members of the General Assembly.