SJ7: Constitutional amendment; real property tax exemption for certain primary residences.

SENATE JOINT RESOLUTION NO. 7

Offered January 13, 2016
Prefiled December 16, 2015
Proposing an amendment to the Constitution of Virginia by adding in Article X a section numbered 6-B, relating to property tax exemptions.
Patron-- Alexander

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 the Constitution of Virginia by adding in Article X a section numbered 6-B as follows:

ARTICLE X
TAXATION AND FINANCE

Section 6-B. Property tax exemptions for certain emergency services providers and the surviving spouses of certain emergency services providers killed in action.

(a) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may provide for a local option to exempt from taxation the real property of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who has been determined by the appropriate agency to have a one hundred percent service-connected, permanent, and total disability, who occupies the real property as his or her principal place of residence. This exemption applies regardless of whether the law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel was determined to have such a disability prior to the effective date of this section, but the exemption shall not be applicable for any period of time prior to the effective date.

(b) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may provide for a local option to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty, who occupies the real property as his or her principal place of residence. This exemption shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was killed in the line of duty prior to the effective date of this section, but the exemption shall not be applicable for any period of time prior to the effective date. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence and without any requirement that the spouse reside in the Commonwealth at the time of death of the law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel.