WEST virginia legislature

2025 regular session

Committee Substitute

for

Senate Joint Resolution 6

By Senators Rose, Thorne, Taylor, Helton, Willis, Hart, Deeds, Bartlett, Azinger, Stuart, and Jeffries

[Reported March 12, 2025, from the Committee on the Judiciary]

Proposing an amendment to the Constitution of West Virginia, amending article X thereof, by adding thereto a new section, designated section 1d, providing that the Legislature may reduce or eliminate the ad valorem tax on automobiles and any other personal property, but must also provide an equal or greater revenue share to those counties or localities impacted by any associated reduction or elimination of these taxes; numbering and designating such proposed amendment; and providing a summarized statement of the purpose of such proposed amendment.

Resolved by the Legislature of West Virginia, two thirds of the members elected to each house agreeing thereto:

That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the state at the next general election to be held in the year 2026, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section 1d, to read as follows:

ARTICLE X. TAXATION AND FINANCE.

§1d Providing legislative authority for the reduction or elimination of ad valorem taxes while requiring equal or greater revenue sharing for counties or localities impacted.

(a) The West Virginia Legislature may reduce or eliminate the ad valorem tax on automobiles and any other personal property, but for any reduction made the legislature shall provide an equal or greater revenue share to those counties impacted by any associated reduction or elimination of the ad valorem tax and its associated tax revenues.

(b) Effective Date. – This amendment shall become effective upon the ratification by the voters of West Virginia.

Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such amendment is hereby numbered "Amendment 1" and designated as the “Legislative Authority to Reduce or Eliminate Ad Valorem Taxes while Mandating Equal or Greater Revenue Replacement for Impacted Communities” and the purpose of the proposed amendment is summarized as follows: "The purpose of this amendment is to provide the Legislature with the authority to reduce or eliminate taxes on automobiles and any other personal property, but requiring that for any reduction or elimination made, the Legislature must provide an equal or greater revenue share to those counties and communities impacted by any associated reduction or elimination in ad valorem taxes.”