HJ 96

Abstract

Constitutional amendment (first reference);real property tax; exemption for certain surviving spouses of membersof the armed forces. Authorizes the General Assembly to exemptfrom tax the real property of a surviving spouse of a member of thearmed forces who died in the line of duty while performing officialmilitary activities. The amendment provides that such exemption isonly available when the death of such member of the armed forces did not result from criminal conduct. The current Constitution exemptsthe real property of a surviving spouse of a member of the armedforces who was killed in action, a disabled veteran, and the survivingspouse of a disabled veteran.