Proposed Constitutional Amendment #2 - Amendment on Motor Vehicle Property Tax Exemption for Disabled Veterans

Summary

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. This 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. The amendment says that motor vehicle means an automobile or pickup truck. The 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. The General Assembly is allowed to pass a law that places conditions or restrictions on this exemption.

A “YES” vote on this amendment is a vote to amended the Constitution of Virginia 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 on this amendment is a vote to 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.

Arguments

"The thinking behind this was that they were passing this in order to provide relief for disabled veterans that had to get specially designed vehicles. Those vehicles were costing additional money and they wanted to provide a tax break.", in support of Proposed Constitutional Amendment #2 (Learn more)

"You could have two neighbors: one neighbor is a veteran who's currently working a new job that pays $200,000 a year. And next door is your neighbor who's a teacher who gets paid $50,000 a year. And so the question isn't, you know, do you want to help veterans? It is … do you think the $200,000 veteran deserves the tax break, but the $50,000 teacher doesn't?", in opposition to Proposed Constitutional Amendment #2 (Learn more)

Measure Details