WEST virginia legislature

2020 regular session

Introduced

House Joint Resolution 112

By Delegates Miley, Bates, Doyle, Hicks, Diserio, Skaff, Lavender-Bowles, S. Brown, Barrett, Longstreth, and Zukoff

[Introduced February 11, 2020; Referred
to the Committee on Finance then Judiciary]

Proposing an amendment to the Constitution of the State of West Virginia,  amending article X thereof, by adding thereto a new section, designated section one-d, relating generally to ad valorem taxation and assessment of noncommercial motor vehicles; authorizing the Legislature to exempt noncommercial motor vehicles owned by individuals for personal use from paying ad valorem tax on those motor vehicles; and requiring the Legislature to appropriate equivalent funding to local governmental bodies losing revenue; 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 2020, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section one-d, to read as follows:

ARTICLE X. TAXATION AND FINANCE.

§1d. Related to Exempting from Ad Valorem Taxation of Noncommercial Motor Vehicles Owned by Individuals for Personal Use.

Notwithstanding any other provision of this Constitution, motor vehicles owned by individuals for personal use may be exempted from all ad valorem property taxation by the Legislature: Provided, That if an enactment by the Legislature removes ad valorem taxation for motor vehicles owned by individuals for personal use, the Legislature shall annually provide by legislative appropriation an equivalent amount to each county, municipality and school district of the state to compensate for the loss of revenues to each county, municipality and school district for such exemption. The term “motor vehicle” means a self-propelled wheeled vehicle, that is licensed and titled by the state, or is eligible to be licensed and titled by the state, to operate on all state and federal roads and highways.

Resolved further, That in accordance with the provisions of article 11, chapter three of the Code of West Virginia, 1931, as amended, such amendment is hereby numbered “Amendment No. 1” and designated as the “Elimination of Noncommercial Motor Vehicles from Property Taxes Amendment” and the purpose of the proposed amendment is summarized as follows:  “The purpose of this amendment is to authorize the Legislature to eliminate the ad valorem personal property tax on noncommercial motor vehicles”.

NOTE: The purpose of this resolution is to amend the constitution to exempt non-commercial motor vehicles owned by individuals for personal use from paying ad valorem tax on those motor vehicles conditioned on the Legislature appropriating the equivalent amount of funds to compensate local governments for loss of revenue.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.