HOUSE JOINT RESOLUTION NO.6
(By Delegates Angotti, L. Smith, Cann,
Susman, Harrison and Armstead)
Introduced February 16, 2001; referred to the
Committee on Constitutional Revision
then the Judiciary 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 two, 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.