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2022 SESSION

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HJ 83 Constitutional amdmt.; prop. tax exemption for surviving spouses of soldiers killed in line of duty.

Introduced by: Kathy K.L. Tran | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Constitutional amendment (first reference); taxation; property tax exemption; surviving spouses of soldiers killed in the line of duty. Amends the Constitution of Virginia by allowing localities to exempt from taxation the real property of any surviving spouse of any member of the armed forces of the United States who was killed in the line of duty with a line of duty determination as determined by the United States Department of Defense who occupies the real property as his or her principal place of residence. Under current law, the exemption is only available to the surviving spouse of a member of the armed forces who was killed in action.


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