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2012 SESSION

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12102159D
SENATE JOINT RESOLUTION NO. 74 Offered January 11, 2012 Prefiled January 11, 2012 Proposing an amendment to Section 6-A of Article X of the Constitution of Virginia, relating to property tax exemptions. ---------- Patron-- Barker ---------- Referred to Committee on Privileges and Elections ----------

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 after 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:

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.

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. The qualified surviving spouse of a disabled veteran who died prior to January 1, 2011, shall receive the benefits of this exemption for taxes accruing on and after January 1, 2015.