HJ 79

Abstract

Constitutional amendment (first reference);real property tax exemption; surviving spouses of certain membersof the armed forces. Provides that the General Assembly may bygeneral law exempt from taxation the real property of a survivingspouse of a member of the armed forces of the United States who diedin the attack on the Pentagon on September 11, 2001. Under a currentconstitutional provision, only the surviving spouse of a member ofthe armed forces who was killed in action is eligible for the realproperty tax exemption.