Proposed Constitutional Amendment #2
BALLOT QUESTION
Should an automobile or pickup truck that is owned and used primarily by or for a veteran of the United States armed forces or the Virginia National Guard who has a one hundred percent service-connected, permanent, and total disability be free from state and local taxation?
CURRENT LAW
Generally, the Constitution of Virginia requires all property be taxed. However, there are certain types of property that the Constitution specifically says is not subject to taxation.
PROPOSED LAW
is amendment would add to the list of property that is not subject to state or local taxation one motor vehicle owned and used primarily by or for a veteran of the United States armed forces or the Virginia National Guard who has a one hundred percent (100%) service-connected, permanent, and total disability.
e amendment says that motor vehicle means an automobile or pickup truck. e motor vehicle would be exempt from
taxation beginning on the date the veteran gets the motor vehicle or January 1, 2021, whichever is later. A veteran who claims this tax exemption would not get back any taxes paid on his motor vehicle prior to January 1, 2021.
Under this amendment, a motor vehicle that is owned by the spouse of a veteran of the United States armed forces or the Virginia National Guard with a one hundred percent (100%) service-connected, permanent, and total disability could also be free from taxation. e General Assembly is allowed to pass a law that places conditions or restrictions on this exemption.
A “YES” vote will mean the Constitution of Virginia will be amended to exempt one automobile or pickup truck that is owned and used primarily by or for a veteran of the United States armed forces or the Virginia National Guard who has a one hundred percent (100%) service-connected, permanent, and total disability from state and local taxation.
A “NO” vote will leave the Constitution of Virginia unchanged and automobiles and pickup trucks owned and used primarily by or for a veteran of the United States armed forces or the Virginia National Guard who has a one hundred percent (100%) service-connected, permanent, and total disability will continue to be subject to state and local taxes.