HOUSE JOINT RESOLUTION NO. 2
(By Delegate Kiss)
(Introduced February 10, 1993; referred to the
Committee
on Constitutional Revision.)
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding a new
section, designated section one-d, relating to exempting one
motor vehicle owned by a person sixty-five years of age or
older from ad valorem property taxation; 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 one thousand nine hundred ninety-four,
which proposed amendment is that article ten thereof be amended
by adding thereto a new section, designated section one-d, to
read as follows:
ARTICLE X. TAXATION AND FINANCE.
§1d. Exemption from ad valorem taxation of a motor vehicle owned
by certain persons sixty-five years of age or older.
Notwithstanding any other provisions of this Constitution,
one motor vehicle, owned by a person sixty-five years of age or
older living in a household in which the gross annual income of
the household is reported as less than fifteen thousand dollars,
shall be exempt from ad valorem property taxation.
Further Resolved, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "Motor Vehicle Exemption Amendment" and the purpose of the
proposed amendment is summarized as follows: "To exempt from
taxation one motor vehicle owned by a person sixty-five years of
age or older who lives in a household with an annual reported
gross income of less than fifteen thousand dollars."
NOTE: The purpose of this amendment is to exempt from
taxation one motor vehicle owned by a person sixty-five years of
age or older who lives in a household with a reported annual
income of less than fifteen thousand dollars.
Article ten, section 1d is new; therefore, strike-throughs
and underscoring have been omitted.