On the ballot this year, Virginians will have the opportunity to vote for a constitutional amendment to provide equitable tax relief to surviving spouses of military service members who died in the line of duty.
A question I’ve seen asked is why this tax exemption must be accomplished through a constitutional amendment as opposed to passing a bill. The short answer is that the Virginia Constitution outlines the framework for how taxes are levied in the state, as well as grants local governments the general right to impose personal property taxes within Article X. Also listed within that article is property that is considered exempt from state and local personal property taxes such as certain state-owned property, public libraries, and non-profit cemeteries. Because taxation is established through the Constitution, any changes made to tax-exempt property must therefore be a constitutional amendment. However, it is important to understand that the standard for passing a constitutional amendment is much higher than an average bill.
So, what is the process for an amendment to the Virginia Constitution to be passed? Making any change to the constitution is cumbersome by design to prevent the adoption of frequent or impulsive amendments. First, an amendment must be proposed by the House of Delegates or Senate and agreed to by the majority of the members in each chamber. Next, the same amendment must be passed by the legislature a second time, but only after the General Assembly has undergone an election. Only then can the amendment be placed on the ballot for voters to decide.
The amendment on our ballots this year was first introduced by my colleague Delegate Kathy Tran in 2022, and the amendment subsequently passed the required two times in the 2023 and 2024 sessions with a legislative election in between.
The Virginia Constitution currently provides property tax relief for certain members of the military and their spouses. In 2010, Virginia voters approved a property tax exemption for veterans who have a 100% service-connected permanent and total disability and their spouses at their principal place of residence. In 2014, Virginia voters agreed to a property tax exemption for surviving spouses of members of the United States Armed Forces who were killed in action, as determined by the U.S. Department of Defense.
The current definition of "killed in action" in the Virginia Constitution refers to military members killed in combat, while "killed in the line of duty" references members who died in the line of duty with a Line of Duty determination from the United States Department of Defense which includes members killed during active or inactive duty training, drill weekends, or traveling to or from their place of duty.
I first became aware of this oversight in our tax code in early 2021 when a constituent contacted me to share her experience as a Gold Star spouse receiving the property tax exemption for surviving spouses in Fairfax County. After several years, she was sent a letter that she owed back taxes due to an eligibility error as her spouse was killed in the line of duty instead of as a result of enemy action. My office assisted her with a one-year exemption for her property tax, but it was clear that a permanent legislative fix was necessary.
This election, I encourage you to vote yes on this critical amendment to recognize the broad scope of service and sacrifice made by our service members and their families. Service members who were killed in the line of duty, including in training or operational accidents, were serving essential roles defending our nation. This amendment brings fairness to tax relief benefits for families of Virginians who made the ultimate sacrifice, regardless of how they died during service.
The surviving spouse community in Virginia is small. According to the United States Department of Defense Actuarial Report in 2021, out of over 8.5 million Virginians, there are only 182 surviving spouses, including those of individuals killed in the line of duty. If approved, this constitutional amendment would be meaningful and impactful for this small community of surviving spouses.