HOUSE JOINT RESOLUTION NO. 108
(By Mr. Speaker (Mr. Miley) Delegates
Armstead, Manchin, Boggs, Young, White,
Barker, Sponaugle, Diserio, Ashley and O’Neal)
[Introduced February 13, 2014; referred to the
Committee on Finance.]
Proposing an amendment to the Constitution of the State of West Virginia, amending article X thereof, by adding thereto a new section, designated section twelve, relating to exempting certain nonprofit youth organizations from taxation on property owned by the organization which is leased or used to support the organization; conditioning tax exemption on enactment of certain legislation; 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 2014, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section twelve, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§12. Nonprofit youth organization revenue exemption.
Notwithstanding any other provision of this Constitution to the contrary, any property owned by a nonprofit organization whose primary purpose is youth development by means of adventure, educational or recreational activities for young people and others, at a nonprofit constructed facility built with the expenditure of no less than $100 million, where such facility is capable of supporting additional activities within the region or State of West Virginia and which is leased or used to generate revenue for the nonprofit organization, is exempt from ad valorem property taxation, subject to any requirements, limitations and conditions as may be prescribed by general law: Provided, That the tax exemption shall not become effective until the Legislature adopts enabling legislation authorizing the exemption’s implementation and concurrently prescribing limitations and conditions for the use of the tax exempt facility that protects local and regionally located businesses from use of the tax exempt facility in a manner that causes unfair competition and unreasonable loss of revenue to those businesses.
Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such proposed amendment is hereby numbered “Amendment No. 1” and designated as the “Nonprofit Youth Organization Tax Exemption Support Amendment” and the purpose of the proposed amendment is summarized as follows: “To amend the State Constitution to exempt certain nonprofit youth organizations from taxation on property owned by the organization which is leased or used to support the organization.” This tax exemption does not take effect until the Legislature enacts laws that protect local and regional businesses from unfair competition and unreasonable loss of revenue from business competition by the facility utilizing this tax exemption.
NOTE: The purpose of this resolution is to propose an amendment to the West Virginia Constitution to be considered at the 2014 general election, to exempt property owned by certain nonprofit youth organizations which is leased or used to generate revenue for the organization.
This section is new; therefore, it has been completely underscored.