Citizens of the Commonwealth of Virginia will be voting on three state constitutional amendments in this year’s general election. These amendments would each add, remove, or change text in the Constitution of the Commonwealth of Virginia.
Question #1: Property Tax Exemptions for the Elderly and Disabled
Currently, the Virginia Constitution (Article X, Section 6, Part B) allows the General Assembly to give localities authority to grant partial or complete property tax exemptions for the elderly and disabled. The exemptions can apply to persons 65 years old or older and to anybody suffering from permanent, total disability, provided the General Assembly has deemed that they bear an “extraordinary tax burden . . . in relation to their income and financial worth.”
The constitutional amendment (PDF link) being presented to the voters as question #1 would modify this provision in two ways. First, it would remove the requirement that the tax exemptions only be granted to people suffering an “extraordinary tax burden.” Second, it would devolve authority from the General Assembly to the localities themselves to set income and financial worth requirements for granting the tax relief.



