CHAPTER 394
An Act to provide for the submission to the voters of a proposed amendment to Section 6-A of Article X of the Constitution of Virginia, relating to real property tax exemption; surviving spouses of soldiers who died in the line of duty.
[H 558]
Approved April 4, 2024
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 2024, 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 Section 6-A of Article X of the Constitution of Virginia as follows:
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 who died in the line of duty.
(a) 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 subdivision, so long as the surviving spouse does not remarry. 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.
(b) Notwithstanding the provisions of Section 6, the General
Assembly by general law, and within the restrictions and conditions prescribed
therein, may exempt from taxation the real property of the surviving spouse of
any member of the armed forces of the United States who was killed in action
as determined by died in the line of duty with a Line of Duty
determination from the United States Department of Defense, who occupies
the real property as his or her principal place of residence. The exemption
under this subdivision shall cease if the surviving spouse remarries and shall
not be claimed thereafter. This exemption applies regardless of whether the
spouse was killed in action determined to have died in the line of
duty prior to the effective date of this subdivision, 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 member of the armed forces.
§ 2. The ballot shall contain the following question:
"Question: Should the Constitution of Virginia be amended so that the tax exemption that is currently available to the surviving spouses of soldiers killed in action is also available to the surviving spouses of soldiers who died in the line of duty?"
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 general elections.
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, 2025.
The expenses incurred in conducting this election shall be defrayed as in the case of election of members of the General Assembly.