(By Senators Kimble, Bowman, Deem,

McKenzie, Buckalew, Dugan and Kessler)

Urging the Governor's Tax Fairness Commission to study the removal of the personal property tax on automobiles.

Whereas, West Virginia taxpayers continue to pay high taxes and are continually seeking relief in order to meet everyday needs such as shelter, food, transportation, medical, college tuition costs and more; and
Whereas, West Virginia consumers already pay a six percent sales tax on most items, including food, and a five percent tax on vehicles at the time of purchase; and
Whereas, West Virginia motorists already pay state gasoline taxes and tolls that pay for road maintenance, repair and construction; and
Whereas, West Virginia car owners must annually pay personal property taxes on their vehicles in order to exercise their right to drive that vehicle in this state without penalty or fine; and
Whereas, The personal property tax on automobiles rises as individual consumers purchase new or more expensive cars; therefore, this tax punishes residents for trying to better their quality of life; and
Whereas, West Virginia's fifty-five counties rely on the income produced from the personal property tax on automobiles to fund basic needs within the counties; and
Whereas, West Virginia's sister state, the Commonwealth of Virginia, elected a Governor whose mandate to eliminate personal property taxes on automobiles would create yet another disadvantage for West Virginia; and
Whereas, His Excellency, the Governor, Cecil H. Underwood, has appointed a Tax Fairness Commission to study West Virginia's tax system and recommend needed changes to the Legislature; therefore, be it
Resolved by the Senate:
That the Senate encourages the Governor's Tax Fairness Commission to study the removal of the personal property tax on automobiles and, at the same time, recommend a fairer way to assess taxes so that local county governments are not asked to incur an unfunded mandate from the state of West Virginia; and, be it
Further Resolved, That the Clerk is hereby directed to forward a copy of this resolution to the Governor and the Chairman of the Tax Fairness Commission, Robin Capehart.