HOUSE JOINT RESOLUTION NO.114
(By Delegates Fleischauer, Guthrie, Doyle, Ferro, Frazier, Moore, Ellem, Kump, Overington and Romine)
[Originating in the Committee on Constitutional Revision then referred to Finance.]
(February 16, 2012)
Proposing an amendment to the Constitution of the State of West Virginia, by adding thereto a new section, Article X, section 1-d, relating to authorizing the legislature to grant or establish, by general law, exemptions or deferrals of certain ad valorem personal property taxes to members of the military or national guard while they are engaged in active military service outside the state.
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 2012, which proposed amendment sections one-d, article X thereof be added, to read as follows:
ACTIVE MILITARY PERSONAL PROPERTY TAX RELIEF AMENDMENT
ARTICLE X. Taxation and Finance.
§1d. Legislative authority to exempt or defer from ad valorem taxation certain personal property of persons who are actively serving in the armed forces.
Notwithstanding any other provisions of this Constitution to the contrary, the legislature is hereby authorized to grant by law a deferral or exemption from ad valorem personal property taxes any motor vehicle that is registered to a member of the military or national guard during any year he or she is engaged in active military service and permanently or temporarily assigned to a post outside of this state. The number and scope of the granted deferrals or exemptions extended to an individual while engaged in active military service, and the length and nature of the qualifying military service which shall be deemed eligible to receive such a deferral or exemption, may be established by law.
Resolved further, 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. 2” and designated as the “Active Military Personal Property Tax Relief Amendment of 2012,” and the purpose of the proposed amendment is summarized as follows: “To amend the State Constitution to permit the Legislature to establish personal property tax deferrals and exemptions for members of the armed forces or national guard while they are assigned to active military service outside the state.”