Real property tax; exemption for surviving spouses of members of armed forces killed in action. (HB1721)

Introduced By

Del. David Ramadan (R-South Riding) with support from co-patron Del. Matt Fariss (R-Rustburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Real property tax exemption; surviving spouses of members of armed forces killed in action. Exempts from taxation the principal residence of a surviving spouse of a member of the armed forces of the United States killed in action regardless of the value of the residence. Pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, which was adopted by the voters in 2014, the General Assembly enacted legislation exempting from taxation the principal residence of such surviving spouse, provided that the assessed value of the residence was not in excess of the averaged assessed value of dwellings in the county or city situated on property zoned as single family residential. The bill exempts the principal residence of any such surviving spouse regardless of assessed value. Subdivision (b) of Section 6-A of Article X provides that the exemption will cease if the surviving spouse remarries. Read the Bill »


Bill Has Passed


01/12/2015Prefiled and ordered printed; offered 01/14/15 15101172D
01/12/2015Referred to Committee on Finance
01/20/2015Assigned Finance sub: Subcommittee #1
01/21/2015Impact statement from DHCD (HB1721)
01/24/2015Impact statement from TAX (HB1721)
01/28/2015Subcommittee recommends reporting (10-Y 0-N)
02/04/2015Reported from Finance (20-Y 0-N) (see vote tally)
02/06/2015Read first time
02/09/2015Read second time and engrossed
02/10/2015Read third time and passed House BLOCK VOTE (100-Y 0-N)
02/10/2015VOTE: BLOCK VOTE PASSAGE (100-Y 0-N) (see vote tally)
02/11/2015Constitutional reading dispensed
02/11/2015Referred to Committee on Finance
02/13/2015Impact statement from TAX (HB1721)
02/17/2015Reported from Finance with substitute (10-Y 3-N 1-A) (see vote tally)
02/17/2015Committee substitute printed 15105186D-S1
02/18/2015Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/19/2015Read third time
02/19/2015Reading of substitute waived
02/19/2015Committee substitute agreed to 15105186D-S1
02/19/2015Engrossed by Senate - committee substitute HB1721S1
02/19/2015Passed Senate with substitute (37-Y 0-N) (see vote tally)
02/20/2015Placed on Calendar
02/23/2015Senate substitute agreed to by House 15105186D-S1 (96-Y 0-N)
02/23/2015VOTE: ADOPTION (96-Y 0-N) (see vote tally)
02/26/2015Bill text as passed House and Senate (HB1721ER)
02/26/2015Signed by Speaker
02/26/2015Signed by President
02/27/2015G Governor's Action Deadline Midnight, Monday, March 30, 2015
02/27/2015Enrolled Bill communicated to Governor on 2/27/15
02/27/2015G Governor's Action Deadline Midnight, Sunday, March 29, 2015
03/10/2015Impact statement from TAX (HB1721ER)
03/23/2015G Approved by Governor-Chapter 577 (effective 7/1/15)
03/23/2015G Acts of Assembly Chapter text (CHAP0577)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 55 seconds.