HOUSE JOINT RESOLUTION NO. 106

(By Delegates Trump and Givens)

[Introduced February 11, 2002; referred to the

Committee on Constitutional Revision then the Judiciary.]


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 providing for up to a one hundred percent exemption from ad valorem taxation on real property and personal property in the form of a mobile home used exclusively for residential purposes and occupied by a resident owner who is a veteran of the Armed Forces of the United States and who is totally disabled due to a one hundred percent service related disability; numbering and designating such proposed amendment; and providing a summarized statement of the purpose of such proposed amendment; 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. Disabled Veteran's Homestead Exemption Amendment of 2002.
Notwithstanding any other provision of this Constitution, real property or personal property in the form of a mobile home, used exclusively for residential purposes and occupied by the owner or one of the owners thereof as his or her personal residence who is a citizen of this State, is a veteran of the Armed Forces of the United States, is permanently and totally disabled due to a one hundred percent service connected disability, as those terms may be defined by the Legislature, may be completely exempted from ad valorem property taxation, subject to such requirements, limitations and conditions as may be determined by general 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. 1" and designated as the "Disabled Veteran's Homestead Amendment of 2002" and the purpose of the proposed amendment is summarized as follows: To amend the Constitution of West Virginia to exempt from ad valorem taxation real estate and mobile homes owned and occupied by citizens of this State who are veterans of the Armed Forces of the United States and are totally disabled due to a one hundred percent service related disability.

NOTE: The purpose of this resolution is to amend the Constitution to allow the Legislature exempt real property and personal property in the form of a mobile home owned and occupied by veterans who are totally disabled due to a one hundred percent service related disability.

 This section is new; therefore, strike-throughs and underscoring have been omitted.