Constitution of Virginia
4/12/2025
Article X. Taxation and Finance
- Section 1
- Taxable property; uniformity; classification and segregation.
- Section 2
- Assessments.
- Section 3
- Taxes or assessments upon abutting property owners.
- Section 4
- Property segregated for local taxation; exceptions.
- Section 5
- Franchise taxes; taxation of corporate stock.
- Section 6
- Exempt property.
- Section 6-A
- Property tax exemption; certain veterans and their surviving spouses; surviving spouses of soldiers who died in the line of duty.
- Section 6-B
- Property tax exemptions for spouses of certain emergency services providers.
- Section 7
- Collection and disposition of State revenues.
- Section 7-A
- Lottery Proceeds Fund; distribution of lottery revenues.
- Section 8
- Limit of tax or revenue; Revenue Stabilization Fund.
- Section 9
- State debt.
- Section 10
- Lending of credit, stock subscriptions, and works of internal improvement.
- Section 11
- Governmental employees retirement system.
