Article XIII.

Taxes and Finance

Section 171.

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Property segregated for local taxation; exceptions

Real estate, coal and other mineral lands, and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law.

This item is based on 2 items:

1902 — Article XIII. Section 171

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1902 — Article XIII. Section 172

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Summary: Combines provisions governing local taxation and assessment of real estate, coal, mineral lands and tangible personal property

Election Date: November 3, 1970

Votes For Ratification: 576776

Votes Against Ratification: 226219

Percent for Ratification: 72%

Percent Against Ratification: 28%

Notes:

Amendment Source: 1970 Chap 786

Effective Date Source:

Real estate and tangible personal property, except the rolling stock of public service corporations, segregated for local taxation exclusively

No State property tax for State purposes shall be levied on real estate or tangible personal property, except the rolling stock of public service corporations. Real estate and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed or reassessed for local taxation in such manner and at such times as the general assembly has heretofore prescribed, or may hereafter prescribe, by general laws.

Summary: New constitutional provision establishing that no state property tax for state purposes providing that no state property tax for state purposes shall be levied on real estate or tangible personal property except rolling stock of public service corporations

Election Date: June 19, 1928

Votes For Ratification: 75160

Votes Against Ratification: 59600

Percent for Ratification: 56%

Percent Against Ratification: 44%

Notes: The resolution revising the constitution in 1928 contained separate questions to amend this section and others separately from the rest of the constitution.

Amendment Source: 1928 Chap. 205

Effective Date Source:

Real estate and tangible personal property, except for rolling stock of public service corporations, segregated for local taxation exclusively

No State property tax for State purposes shall be levied on real estate or tangible personal property, except the rolling stock of public service corporations. Real estate and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed or reassessed for local taxation in such manner and at such times as the General Assembly has heretofore prescribed, or may hereafter prescribe, by general laws.

Summary: Change to the taxation power, shifting from re-assessment of real estate to a prohibition on property tax on real estate or tangible property, excepting rolling stock, and providing for the segregation of the former

Election Date: June 19, 1928

Votes For Ratification: 74109

Votes Against Ratification: 60531

Percent for Ratification: 55%

Percent Against Ratification: 45%

Notes:

Amendment Source: 1928 Revised Constitution of Virginia

Effective Date Source:

The General Assembly shall provide for a re-assessment of real estate, in the year nineteen hundred and five, and every fifth year thereafter, except that of railway and canal corporations, which, after January the first, nineteen hundred and thirteen, may be assessed as the General Assembly may provide.

Summary:

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Amendment Source: 1902 Virginia Constitution

Effective Date Source:

The General Assembly shall provide for a re-assessment of the real estate of this State in the year 1869, or as soon thereafter as practicable, and every fifth year thereafter: Provided, in making such assessment no land shall be assessed above or below its value.

Summary: New section

Election Date: July 6, 1869

Votes For Ratification: 210595

Votes Against Ratification: 9136

Percent for Ratification: 96%

Percent Against Ratification: 4%

Notes:

Amendment Source: 1870 Virginia Constitution

Effective Date Source: