Proposed Constitutional Amendment - Nov. 5, 2024 Election

There is a proposed amendment to Article X. Taxation and Finance. Section 6-A. Property tax exemption: certain veterans and their surviving spouses: surviving spouses of soldiers who died in the line of duty.

This proposed constitutional amendment will be voted on during the Nov. 5, 2024, Election.

Ballot 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?

Present Law

Generally, the Virginia Constitution requires that all property be taxed. It also sets out specific types of property that may be exempted from taxation. Currently, the Virginia Constitution allows the General Assembly to exempt from taxation the principal place of residence of the surviving spouse of any soldier who is determined by the U.S. Department of Defense to have been killed in action.

Proposed Amendment

The proposed amendment would expand this current tax exemption so that it is available to all surviving spouses of soldiers who are determined by the U.S. Department of Defense to have died in the line of duty, including those who have been killed in action.

• A "yes" vote would allow the surviving spouse of a soldier who died in the line of duty to claim the same real property tax exemption on their principal place of residence that is currently only available to the surviving spouses of soldiers who are killed in action.
• A "no" vote will not allow such additional surviving spouses to claim the real property tax exemption.