Virginia Question 1, Property Tax Exemption for Flood Abatement Amendment (2018)

Elections in Virginia, 2018

• General election: Nov. 6
• Voter registration deadline: Oct. 15
• Early voting: N/A
• Absentee voting deadline: Nov. 6

• Online registration: Yes
• Same-day registration: No
• Voter ID: Photo ID required
• Poll times: 6:00 a.m. to 7:00 p.m.

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On the ballot: U.S. Senate • U.S. House • Special state legislative • State ballot measures • School boards • Municipal • Democratic primaries • Republican primaries

Virginia Question 1
Election date November 6, 2018
Topic Taxes and Property
Status a Approved
Type Constitutional amendment	Origin State legislature
List of Virginia measuresVirginia Question 1Virginia Question 2Submit

Virginia Question 1, the Property Tax Exemption for Flood Abatement Amendment, was on the ballot in Virginia as a legislatively referred constitutional amendment on November 6, 2018. It was approved.

A "yes" vote supported amending the state constitution to empower the state legislature to authorize local governments to provide a partial local property tax exemption for real estate subject to recurrent flooding that undertook improvements to prevent flooding or long-term damage from flooding.

A "no" vote opposed amending the state constitution to empower the state legislature to authorize local governments to provide a partial local property tax exemption for real estate subject to recurrent flooding that undertook improvements to prevent flooding or long-term damage from flooding.

Election results

Virginia Question 1
Result		Votes	Percentage
Yes		2,305,867	70.73%
No		954,252	29.27%

Results are officially certified.

Source

Overview

Measure design

In Virginia, local governments are responsible for levying taxes on properties. Question 1 amended the state constitution to authorize the Virginia General Assembly to allow local governments to provide a partial property tax exemption for real estate subject to recurrent flooding that undertook improvements to abate or mitigate flooding or become more resilient against flooding.

Real estate tax exemptions in Virginia

As local governments in Virginia determine taxes on properties, the tax rate varies across the state. As of 2018, the Virginia Constitution authorized local governments to provide homeowners with exemptions for real estate that had undergone renovation, rehabilitation, or replacement in specific areas. The constitution also provided for tax exemptions for veterans and their spouses if the veteran is totally disabled. It also provided for tax exemptions for the surviving spouses of police, firefighters, and other emergency service providers who were killed in the line of duty.

Text of measure

Ballot question

The following question was on the ballot:

“

Should a county, city, or town be authorized to provide a partial tax exemption for real property that is subject to recurrent flooding, if flooding resiliency improvements have been made on the property?

”

Constitutional changes

See also: Article X, Virginia Constitution

Question 1 added a paragraph (k) to Section 6 of Article X of the Virginia Constitution. The following underlined text was added:

(k) The General Assembly may by general law authorize the governing body of any county, city, or town to provide for a partial exemption from local real property taxation, within such restrictions and upon such conditions as may be prescribed, of improved real estate subject to recurrent flooding upon which flooding abatement, mitigation, or resiliency efforts have been undertaken.

Readability score

See also: Ballot measure readability scores, 2018

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 17, and the FRE is 32. The word count for the ballot title is 33, and the estimated reading time is 8 seconds. In 2018, for the 167 statewide measures on the ballot, the average ballot title or question was written at a level appropriate for those with between 19 and 20 years of U.S. formal education (graduate school-level of education), according to the FKGL formula. Read Ballotpedia's entire 2018 ballot language readability report here.

Sponsors

Sen. Lynwood Lewis (D-6) was the lead sponsor of the amendment in the Virginia General Assembly.

Arguments

State Sen. Emmett Hanger (R-24) said, "It simply would give the local governments a tool to help their constituents that live in these flood-prone areas."

Media editorials

See also: 2018 ballot measure media endorsements

Support

Ballotpedia did not identify any media editorials supporting the measure. If you are aware of one, please send an email with a link to editor@ballotpedia.org.

Opposition

• The Free Lance-Star said: "Given that waterfront property generally commands higher prices on the real estate market than similar properties located inland, approving this amendment would in effect provide a kind of flood insurance that is paid for by people who do not own, or cannot afford, waterfront property themselves. Besides being unfair, such a tax exemption would encourage even more building in flood-prone areas by lessening the financial risks of doing so."

Campaign finance

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

See also: Campaign finance requirements for Virginia ballot measures

Ballotpedia did not identify any ballot measure committees registered to support or oppose the amendment.

Background

Property taxes in Virginia

See also: Tax policy in Virginia

Most often, property tax applies to real estate, although some states levy property taxes on other types of personal property, such as automobiles. Generally speaking, an individual's property tax liability is determined by the tax rate and the tax base, which is "determined by both the assessed value of the property and ... the share of the assessed value that is subject to tax." To learn more about property taxes, including tabulation methods, see this page. Property tax rates can vary substantially from locality to locality within a state.

The table below provides the mean amount of property taxes paid in 2012, as well as property tax as a mean percentage of home value for 2014, in Virginia and neighboring states.

Mean property taxes paid per state, 2012 and 2014
State	Mean property taxes paid (2012)	Property tax as a percent of home value (2014)
Virginia	$2,860	0.81%
Maryland	$3,149	1.00%
North Carolina	$1,464	0.84%
West Virginia	$718	0.53%
Source: Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013 Source: Tax Foundation, "Facts & Figures 2016: How Does Your State Compare?", accessed October 27, 2017

The table below lists per capita state and local property tax collections for Virginia and neighboring states for fiscal year 2013.

State and local property tax collections per capita, 2013
State	Collections per capita
		Virginia	$1,430
Maryland	$1,504
North Carolina	$903
West Virginia	$798
Source: Tax Foundation, "Facts and Figures 2016: How Does Your State Compare?" accessed October 26, 2017

Property tax exemptions

See also: Section 6, Article X, Virginia Constitution

As of 2018, Section 6 of Article X of the Virginia Constitution provided for exemptions from property taxes. Section 6 provided the following exemptions:

• Property owned directly or indirectly by the state or any political subdivision of the state;
• Property owned and occupied or used by churches or religious bodies for worship or for their ministers' residences;
• Private or public burying grounds or cemeteries;
• Property owned by public libraries or by institutions of learning not conducted for profit;
• Property used by its owner for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes, as provided by law;
• Intangible personal property, as provided by law;
• Land subject to a perpetual easement permitting inundation by water, as provided by law;

Section 6 also authorized local governments to provide exemptions for the following properties:

• Property designed for persons permanently and totally disabled to live in; and
• Real estate that had undergone substantial renovation, rehabilitation, or replacement in conservation, redevelopment, or rehabilitation areas.

Path to the ballot

See also: Amending the Virginia Constitution

In Virginia, a constitutional amendment needs to be passed by a simple majority vote in both chambers of the state legislature over two consecutive legislative sessions to be certified for the ballot.

2017 legislative session

Sen. Lynwood Lewis (D-6) introduced the amendment into the legislature as Senate Joint Resolution 331 on January 20, 2017. The senate approved the amendment, 38 to 2, on February 6, 2017. The house of representatives passed the measure, 59 to 37, on February 21, 2017. An additional four representatives did not vote on the amendment.

Vote in the Virginia State Senate February 6, 2017
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 20  a
	Yes	No	Not voting
Total	38	2	0
Total percent	95.0%	5.0%	0.0%
Democrat	19	0	0
Republican	19	2	0

Vote in the Virginia House of Delegates February 21, 2017
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 51  a
	Yes	No	Not voting
Total	59	37	4
Total percent	59.0%	37.0%	4.0%
Democrat	34	0	0
Republican	29	37	4

2018 legislative session

On February 12, 2018, the state Senate approved the proposed amendment for the second time as Senate Joint Resolution 21. The Senate voted 36-4. The four dissenters were Republicans.

On February 28, 2018, the state House approved SJR 21. The House voted 89-8 in favor of the amendment, with three not voting. The eight dissenters and three members that did not vote were Republicans.

Vote in the Virginia State Senate February 12, 2018
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 20  a
	Yes	No	Not voting
Total	36	4	0
Total percent	90.0%	10.0%	0.0%
Democrat	19	0	0
Republican	17	4	0

Vote in the Virginia House of Delegates February 28, 2018
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 51  a
	Yes	No	Not voting
Total	89	8	3
Total percent	100.00%	8.00%	3.00%
Democrat	49	0	0
Republican	40	8	3

How to cast a vote

See also: Voting in Virginia

Poll times

In Virginia, all polls open from 6 a.m. to 7 p.m. Eastern Time. An individual who is in line at the time polls close must be allowed to vote.

Registration requirements

Check your voter registration status here.

To vote in Virginia, one must be a United States citizen, a resident of Virginia, and at least 18 years of age.

Registration can be completed online, in person at a local voter registration office, or by mail. Voters can also register at the following locations:

“	State or local government offices when applying or re-certifying for Aid to Dependent Children, Food Stamps, WIC, Medicaid, or Rehabilitation Services Government offices in the state that provide state-funded programs primarily engaged in providing services to persons with disabilities Armed forces recruitment offices Public libraries Virginia Department of Elections office Department of Motor Vehicles offices Voter registration drives	”
—Virginia Department of Elections

The deadline to register is 22 days before a primary or general election.

Automatic registration

On April 12, 2020, Governor Ralph Northam (D) signed SB219 into law, establishing automatic voter registration for individuals conducting business with the Department of Motor Vehicles.

Online registration

See also: Online voter registration

Virginia has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

Virginia allows same-day voter registration in-person at local registrars' offices, satellite early voting sites during the early voting period, and at the precinct on Election Day.

Residency requirements

To register to vote in Virginia, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Virginia does not require proof of citizenship for voter registration.

Verifying your registration

This page, run by the Virginia Department of elections, allows residents to check their voter registration status online.

Voter ID requirements

According to the Department of Elections website, "All voters casting a ballot in-person will be asked to show one form of identification. Any voter who does not present acceptable identification may instead sign a statement, subject to felony penalties, that they are the named registered voter who they claim to be. Any voter who does not present acceptable identification or sign this statement must vote a provisional ballot."

The following documents were considered acceptable identification for voting as of May 2023:

• Virginia driver's license or DMV-issued ID card
• Valid employee ID, containing a photo, issued by the voter's employer in ordinary course of business
• U.S. military ID
• Valid student ID, containing a photo, issued by any public or private school college, or university
• Valid student ID issued by a public or private school high school, college, or university in Virginia (with or without a photo)
• Valid U.S. passport or passport card
• ID card issued by the federal government or a Virginia state or local authority.
• Voter ID card issued by the department of elections
• Voter confirmation documents
• Valid tribal enrollment or ID issued by one of the 11 tribes recognized in Virginia
• Government nursing home resident ID
• Any other current government document containing the name and address of the voter
• Signed ID Confirmation Statement

See also

2018 measures

• 2018 ballot measures
• Taxes on the ballot
• Property on the ballot
• 2018 legislative sessions

Virginia

• Virginia ballot measures
• Virginia ballot measure laws
• Tax policy in Virginia

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Virginia Senate Joint Resolution 331
• Virginia Proposed Constitutional Amendments 2018