HOUSE JOINT RESOLUTION NO.7
(By Delegates Fleischauer, Ferro, Moore, Ellem, Kump, Overington
[Introduced February 13, 2013; referred to the Committee on
Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, by adding thereto a new section, article X, section
1-d, relating to authorizing the Legislature to grant or
establish, by general law, exemptions or deferrals of certain
ad valorem personal property taxes to members of the military
or National Guard while they are engaged in active military
service outside the state.
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 sections one-d, article X
thereof be added, to read as follows:
ACTIVE MILITARY PERSONAL PROPERTY TAX RELIEF AMENDMENT.
ARTICLE X. Taxation and Finance.
§1d. Legislative authority to exempt or defer from ad valorem
taxation certain personal property of persons who are
actively serving in the Armed Forces.
_Notwithstanding any other provisions of this Constitution to
the contrary, the Legislature is hereby authorized to grant by law
a deferral or exemption from ad valorem personal property taxes any
motor vehicle that is registered to a member of the military or
National Guard during any year he or she is engaged in active
military service and permanently or temporarily assigned to a post
outside of this state. The number and scope of the granted
deferrals or exemptions extended to an individual while engaged in
active military service, and the length and nature of the
qualifying military service which shall be deemed eligible to
receive such a deferral or exemption, may be established by law.
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 "Active Military Personal Property Tax
Relief Amendment of 2014," and the purpose of the proposed
amendment is summarized as follows: "To amend the State
Constitution to permit the Legislature to establish personal
property tax deferrals and exemptions for members of the Armed
Forces or National Guard while they are assigned to active military service outside the state."
NOTE: The purpose of this Joint Resolution is to permit the
Legislature to establish personal property tax deferrals and
exemptions for members of the Armed Forces or National Guard while
they are assigned to active military service outside the state
This section is new; therefore, it has been completely