HOUSE JOINT RESOLUTION 23
(By Delegates Angotti, L. Smith, Cann,
Susman, Linch, Harrison and Armstead)
(Introduced February 1, 1999; referred to the
Committee on Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section one-d, relating to exempting
automobiles that are owned by natural persons and not held
or used for profit from ad valorem taxation, with such
exemption to be phased in over a five year period;
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 two thousand, 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 for certain automobiles.
Notwithstanding any other provision of this Constitution,
automobiles that are owned by natural persons and not held or
used for profit are exempt from ad valorem taxation. This
exemption shall be phased in over a five year period by reducing
the ad valorem tax on automobiles in twenty percent increments
each year for five years, with the full exemption becoming
effective at the end of the fifth year.
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. 1" and designated as
the "Automobile Property Tax Exemption Amendment" and the purpose
of the proposed amendment is summarized as follows: "To amend
the Constitution of West Virginia to exempt automobiles that are
owned by natural persons and not held or used for profit from ad
valorem taxation, with such exemption to be phased in over a five
year period."
NOTE: The purpose of this resolution is to amend the
Constitution to exempt automobiles that are owned by natural
persons and not held or used for profit from ad valorem taxation.
This exemption is to be phased in over a five year period.
This section is new; therefore, strike-throughs and
underscoring have been omitted.