SJ 19 — Constitutional amendment; real prop. tax exemption for certain spouses of members of armed forces.

SESSION INTRODUCEDSENATE 22101963DSUBSTITUTE I22104645D SENATE OfferedJOINT JanuaryRESOLUTION 12,NO. 2022 N Prefiled January 11, 2022 Proposing an amendment to Section 6-A of Article X of the Constitution of Virginia, relating to real property tax;

exemption19 forAMENDMENT certainIN survivingTHE spousesNATURE OF A SUBSTITUTE (Proposed by the Seon January 25, 2022)nance and Appropriations (Patron Prior to Substitute––Senator Reeves) Proposing an amendment to Section 6-A of membersArticle X of the armedConstitution forces.of Virginia, relating to taxation;

Rproperty ––––––––––tax Oexemption; Patrons––Reeves and DeSteph;

Delegate:surviving spouses of members of the armed forces who died in the line of duty.

Jenkins –––––––––– D Referred to Comm––––––––––rivileges and Elections U RESOLVED by the Senate, the House of Delegates concurring, a majority of the members elected to each house agreeing, That the following amendment to the Constitution of Virginia be, and the same hereby is, proposed and referred to the General Assembly at its first regular session held afteEafter the next general election of members of the House of Delegates for its concurrence in conformity with the provisions of Section 1 of Article XII of the Constitution of Virginia, namely:

DS Amend Section 6-A of Article X of theARTICLE Xtion of Virginia as follows:

TAXATION AND FINANCE E Section 6-A.

Property tax exemption for certain veterans and their surviving spouses and surviving spouses of soldiers killed members of the armed forces who died in action.action the line of duty.

(a)N Notwithstanding the provisionsrestrictions ofand Sectionconditions 6,prescribed thetherein, Generalshall Assemblyexempt byfrom generaltaxation law,the andreal withinpropertA, including the restrictionsjoint real property of husband and conditionswife, prescribedof therein,any shallveteran exemptwho fromhas taxationbeen thedetermined realby property,the includingUnited States Department of Veterans Affairs or its successor agency pursuant to federal law to have aaTone one hundred percent service-connected, permanent, and total disability, and who occupies the real property as histaxation orfor herreal principalproperty placeowned by the surviving spouse of residence.a veteran who was eligible for thenEfrom exemption provided in this subdivision, so long as the surviving spouse does not remarry.

TheThis General Assembly shall also provide this exemption fromapplies taxationto for real property owned by the surviving spousespouse's ofprincipal aplace veteranof whoresidence waswithout eligibleany forrestriction on the exemptionspouse's providedmoving into thisa subdivision,different soprincipal longplace asof theresidence. surviving spouse does not remarry.

ThisS exemption applies to the surviving spouse's principal place of residence without any restriction on the spo(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 ofUf the surviving spouse of any member of the armed forces of the United States who was killed in action,action asdied determinedin by the Unitedline States Department of Defense,duty orwith dieda in the line of duty whiledetermination performingas officialdetermined militaryby activities,from the United States Department of Defense, who occupies the real property as his or her principal place of residence.

The :exemStion This exemption applies regardless of whether the spouse was killed in action died in the line of dutyter.

3536 exemptionwith undera this subdivision shall not apply to deaths in the line of duty thatdetermination resulted from criminal 37 exemption applies regardless of whether the spouse was killed in action or died in the line of duty while 38 performing official military activities prior to the effective date of this subdivision, but the exemption 39 shall 37 not be applicable for any period of time prior to the effective date.

This exemption applies to the 38 surviving spouse's principal place of residence without any restriction on the spouse's moving toTo a different40 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.forces.hat the spouse reside in thU T E S 1