CHAPTER 728
SENATE JOINT RESOLUTION NO. 44

Proposing amendments to Sections 169 and 188 of the Constitution of
Virginia.

Agreed to by the Senate, March 5, 1966
Agreed to by the House of Delegates, March 11, 1966

Resolved by the Senate of Virginia, the House of Delegates concurring,
a majority of the members elected to each house agreeing, That the follow-
ing amendments to the Constitution of Virginia be, and the same hereby
are proposed and referred to the General Assembly at its first regular
session held after the next general election of members of the House of
Delegates for its concurrence in conformity with the provisions of section
one hundred ninety-six of the Constitution, namely:

Strike from the Constitution of Virginia Section 169 which is as
follows:

Section 169. Except as hereafter provided, all assessments of real
estate and tangible personal property shall be at their fair market value,
to be ascertained as prescribed by law. So long as the State shall levy upon
any public service corporation, other than a railway or a canal corporation,
a State franchise, license, or other tax, based upon or measured by its gross
receipts, or gross earnings, or any part thereof, its real estate and tangible
personal property shall be assessed by the State Corporation Commission,
or other central State agency, in the manner prescribed by law. The
General Assembly may allow a lower rate of taxation to be imposed for a
period of years by a city or town upon land added to its corporate limits,
than is imposed on similar property within its limits at the time such land
is added. The General Assembly may define as a separate subject of taxa-
tion household goods and personal effects and may allow the governing
bodies of counties, cities, and towns to exempt or partially exempt such
property from taxation.

And insert in lieu thereof the following:

Section 169. Except as hereafter provided, all assessments of real
estate and tangible personal property shall be at their fair market value,
to be ascertained as prescribed by law. So long as the State shall levy
upon any public service corporation, other than a railway or a canal cor-
poration, a State franchise, license, or other tax, based upon or measured
by its gross receipts, or gross earnings, or any part thereof, its real estate
and tangible personal property shall be assessed by the State Corporation
Commission, or other central State agency, in the manner prescribed by
law. The General Assembly may allow a lower rate of taxation to be
imposed for a period of years by a city or town upon land added to its
corporate limits, than is imposed on similar property within its limits at
the time such land is added.

Strike from the Constitution of Virginia Section 188, which is as
follows:

__ Section 183. Property exempt from taxation.—Unless otherwise pro-
vided in this Constitution, the following property and no other shall be
exempt from taxation, State and local, including inheritance taxes:

(a) Property owned directly or indirectly by the Commonwealth or
any political subdivision thereof, and obligations of the Commonwealth
issued since February fourteenth, eighteen hundred and eighty-two, or
hereafter exempted by law.

Buildings with land they actually occupy, and the furniture and
furnishing therein and endowment funds lawfully owned and held by
churches or religious bodies, and wholly and exclusively used for religious
worship, or for the residence of the minister of any such church or religious
body, together with the additional adjacent land reasonably necessary for
the convenient use of any such building.

(c) Private or public burying grounds or cemeteries and endowment
funds, lawfully held, for their care, provided the same are not operated for
profit.

(d) Property owned by public libraries, incorporated colleges or other
incorporated institutions of learning, not conducted for profit, together
with the endowment funds thereof not invested in real estate. But this
provision shall apply only to property primarily used for literary, scientific
or educational purpose or purposes incidental thereto. It shall not apply to
industrial schools which sell their product to others than their own em-
ployees or students.

(e) Real estate belonging to, actually and exclusively occupied and
used by, and personal property, including endowment funds, belonging to
Young Men’s Christian Associations, and other similar religious associa-
tions, orphan or other asylums, reformatories, hospitals and nunneries,
conducted not for profit, but exclusively as charities, also parks or play-
grounds held by trustees for the perpetual use of the general public.

(f) Buildings with the land they actually occupy, and the furniture
and furnishings therein, belonging to any benevolent or charitable asso-
ciation and used exclusively for lodge purposes or meeting rooms by such
association, together with such additional adjacent land as may be neces-
sary for the convenient use of the buildings for such purposes; and

(g) Property of the Association for the Preservation of Virginia
Antiquities, the Confederate Memorial Literary Society, the Mount Ver-
non Ladies’ Association of the Union, the Virginia Historical Society, the
Thomas Jefferson Memorial Foundation, Incorporated, the posts of the
American Legion and such other similar organizations or societies as may
be prescribed by law.

Except as to class (a) above, general laws may be enacted restricting
but not extending the above exemptions.

Nothing contained in this section shall be construed to exempt from
taxation the property of any person, firm, association, or corporation, who
shall, expressly or impliedly, directly or indirectly, contract or promise to
pay a sum of money or other benefit, on account of death, sickness, or
accident to any of its members or other person.

Whenever any building or land, or part thereof, mentioned in this
section, and not belonging to the State, shall be leased or shall otherwise be
a@ source of revenue or profit, all of such buildings and land shall be liable
to taxation as other land and buildings in the same county, city or town.
But the General Assembly may provide for the partial taxation of property
not exclusively used for the purposes herein named.

Nothing herein contained shall be construed as authorizing or requir-
ing any county, city, or town to tax for county, city, or town purposes, in
violation of the rights of the lessees thereof, existing under any lawful
contract heretofore made, any real estate owned by such county, city or
town, as heretofore leased by it.

Obligations issued by counties, cities or towns may be exempted by the
authorities of such localities from local taxation.

And insert in lieu thereof the following:
Section 183. Property exempt from taxation.—Unless otherwise pro-
vided in this Constitution, the following property and no other shall be
exempt from taxation, State and local, including inheritance taxes:

(a) Property owned directly or indirectly by the Commonwealth or
any political subdivision thereof, and obligations of the Commonwealth
issued since February fourteenth, eighteen hundred and eighty-two, or
hereafter exempted by law.

(b) Buildings with land they actually occupy, and the furniture and
furnishing therein and endowment funds lawfully owned and held by
churches or religious bodies, and wholly and exclusively used for religious
worship, or for the residence of the minister of any such church or religious
body, together with the additional adjacent land reasonably necessary for
the convenient use of any such building.

(c) Private or public burying grounds or cemeteries and endowment
funds, lawfully held, for their care, provided the same are not operated for
profit.

(d) Property owned by public libraries, incorporated colleges or
other incorporated institutions of learning, not conducted for profit, to-
gether with the endowment funds thereof not invested in real estate. But
this provision shall apply only to property primarily used for literary,
scientific or educational purpose or purposes incidental thereto. It shall
not apply to industrial schools which sell their product to others than their
own employees or students.

(e) Real estate belonging to, actually and exclusively occupied and
used by, and personal property, including endowment funds, belonging to
Young Men’s Christian Associations, and other similar religious associa-
tions, orphan or other asylums, reformatories, hospitals and nunneries,
conducted not for profit, but exclusively as charities, also parks or play-
grounds held by trustees for the perpetual use of the general public.

(f) Buildings with the land they actually occupy, and the furniture
and furnishings therein, belonging to any benevolent or charitable associa-
tion and used exclusively for lodge purposes or meeting rooms by such
association, together with such additional adjacent land as may be neces-
sary for the convenient use of the buildings for such purposes; and

(g) Property of the Association for the Preservation of Virginia
Antiquities, the Confederate Memorial Literary Society, the Mount Vernon
Ladies’ Association of the Union, the Virginia Historical Society, the
Thomas Jefferson Memoria] Foundation, Incorporated, the posts of the
American Legion and such other similar organizations or societies as may
be prescribed by law.

(h) Household goods and personal property as shall be defined by
the General Assembly.

Except as to classes (a) and (h) above, general laws may be enacted
restricting but not extending the above exemptions.

Nothing contained in this section shall be construed to exempt from
taxation the property of any person, firm, association, or corporation, who
shall, expressly or impliedly, directly or indirectly, contract or promise to
pay a sum of money or other benefit, on account of death, sickness, or
accident to any of its members or other person.

Whenever any building or land, or part thereof, mentioned in this
section, and not belonging to the State, shall be leased or shall otherwise be
a source of revenue or profit, all of such buildings and land shall be liable
to taxation as other land and buildings in the same county, city or town.
But the General Assembly may provide for the partial taxation of property
not exclusively used for the purposes herein named.

_ Nothing herein contained shall be construed as authorizing or requir-
ing any county, city, or town to tax for county, city, or town purposes, in
violation of the rights of the lessees thereof, existing under any lawful
contract heretofore made, any real estate owned by such county, city or
town, as heretofore leased by it.

Obligations issued by counties, cities or towns may be exempted by the
authorities of such localities from local taxation.