Virginia 2024 Regular Session

Virginia House Bill HJR45

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
2/2/24  
Engrossed
2/7/24  
Refer
2/8/24  
Report Pass
2/20/24  
Report Pass
2/27/24  
Enrolled
2/28/24  
Passed
2/28/24  

Caption

Constitutional amendment; property tax exemption for certain surviving spouses.

Impact

If enacted, HJR45 would significantly impact property-related taxes in the state by formally enshrining specific tax exemptions in the state constitution. This change would relieve qualifying veterans and their surviving spouses from property taxes on their principal residences, potentially providing substantial financial relief. The proposed language clarifies that the exemption remains intact even if the surviving spouse moves to a different residence, ensuring continued support for these individuals regardless of their circumstances after the loss of their partner.

Summary

HJR45 is a proposed constitutional amendment aimed at providing property tax exemptions for certain surviving spouses of veterans and members of the armed forces. Specifically, the bill seeks to exempt from taxation the real property of veterans who have been determined to have a one hundred percent service-connected, permanent, and total disability by the United States Department of Veterans Affairs. Additionally, it extends this exemption to the surviving spouses of veterans who qualify, provided these spouses do not remarry and occupy the property as their principal residence.

Sentiment

The sentiment surrounding HJR45 appears to be overwhelmingly positive, especially among veterans' advocacy groups and lawmakers committed to supporting military families. Proponents see this measure as a necessary recognition of the sacrifices made by service members and their families, seeking to provide a safety net that respects their contribution to the state and the nation. There appears to be little opposition in the discussions and voting history, indicating strong bipartisan support for this initiative.

Contention

Notable points of contention include the implications for state tax revenues, with some concerns raised about the potential financial impact of broader tax exemptions on local governments' budgets. Nonetheless, advocates argue that the moral obligation to support veterans and their families in a meaningful way outweighs these concerns. The bill has progressed through the legislative process without significant hurdles, suggesting that it aligns well with the general priorities of the state legislature regarding veterans' benefits.

Companion Bills

VA SJR3

Similar To Constitutional amendment; property tax exemption for certain surviving spouses.

Previously Filed As

VA SJR231

Constitutional amendment; property tax exemption for certain surviving spouses.

VA HJR533

Constitutional amendment; property tax exemption for certain surviving spouses.

VA HJR497

Constitutional amdmt.; prop. tax exemption for surviving spouses of certain members of armed forces.

VA SJR19

Constitutional amendment; real prop. tax exemption for certain spouses of members of armed forces.

VA HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA HB1470

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA HB2361

Real property; tax exemption for certain disabled veterans and surviving spouses.

VA SB1032

Disabled veterans & surviving spouses of certain military; state subsidy of property tax exemptions.

VA HJR531

Constitutional amendment; exemption for certain personal property tax.

VA SB360

Disabled veterans and surviving spouses; state subsidy of property tax exemptions.

Similar Bills

No similar bills found.