THE INDEPENDENT NEWS
Ed. — These referenda are scheduled to appear on Virginia ballots during the Tuesday, Nov. 6, general election. Explanations from the commonwealth are included. Additional information may be found via elections.virginia.gov.
► Taxation & Finance: Exempt Property: [Vote yes or no] Should a county, city, or town be authorized to provide a partial tax exemption for real property that is subject to recurrent flooding, if flooding resiliency improvements have been made on the property? Explanation: Generally, the Constitution of Virginia provides that all property shall be taxed. The Constitution of Virginia also sets out specific types of property that may be exempted from taxation. For example, the Constitution of Virginia allows the General Assembly to permit localities to provide a partial exemption from real estate taxes as an incentive for property owners to make substantial improvements to existing structures by renovating, rehabilitating, or replacing those structures. The proposed amendment would authorize the General Assembly to allow localities to provide a partial tax exemption for real property that is subject to recurrent flooding, if improvements have been made on the property to address flooding. The General Assembly and participating localities would be allowed to place restrictions or conditions on qualification for the tax exemption. A “yes” vote will authorize the General Assembly to allow localities to provide a partial tax exemption for real property that is subject to recurrent flooding, if improvements have been made on the property to address flooding. A “no” vote will not allow such a tax exemption.
► Taxation & Finance: Property tax exemption for certain veterans and their surviving spouses and surviving spouses of soldiers killed in action: [Vote yes or no] Shall the real property tax exemption for a primary residence that is currently provided to the surviving spouses of veterans who had a one hundred percent service-connected, permanent, and total disability be amended to allow the surviving spouse to move to a different primary residence and still claim the exemption? Explanation: The Constitution of Virginia currently requires the General Assembly to exempt from taxation the principal place of residence of any veteran who has been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability. This tax exemption is also provided to the surviving spouse of such a veteran, so long as the surviving spouse continues to occupy that property as the surviving spouse’s principal place of residence. The proposed amendment would allow the surviving spouse of any veteran who has been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability to continue to claim the tax exemption currently provided, even if the surviving spouse moves to a new principal place of residence that is owned by the surviving spouse. A “yes” vote will allow these surviving spouses to move to a new principal place of residence that is owned by the surviving spouse and still claim the tax exemption. A “no” vote will not allow such surviving spouses to move and still claim the tax exemption.
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