SENATE CONCURRENT RESOLUTION 65

(By Senators Trump, Weld, Azinger, Beach, Clements, Cline, Ferns, Jeffries, Karnes, Maynard, Miller, Ojeda, Romano, Rucker, Smith, Swope and Woelfel)

[Originating in the Committee on the Judiciary;
Reported on April 7, 2017]

Requesting the Joint Committee on Government and Finance study the feasibility and benefits of repealing multiple sections of the West Virginia Constitution relating to property taxes, bonds, and county and municipal levies; and amending the Constitution in a manner that promotes simplicity and fairness in the tax code.

Whereas, There is a growing belief that West Virginia’s property tax, bond and levy laws, as provided for in the West Virginia Constitution, are unwieldy and ill-suited for the state’s needs, imposing disproportionate burdens on West Virginia’s small businesses, disincentivizing outside investment and ultimately depressing economic development; and

Whereas, There is a growing belief that West Virginia should move to a simpler and more equitable tax regime, one that transitions state and local governments away from their traditional reliance on personal property taxes and income taxes and compensates for any decrease in revenue through streamlined real property and consumption taxes and the distribution of pro rata block grants to county and municipal governments; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance is requested to study the feasibility and benefits of repealing multiple sections of the West Virginia Constitution relating to property taxes, bonds, and county and municipal levies; and amending the Constitution in a manner that promotes simplicity and fairness in the tax code; and, be it

Further Resolved, That the Joint Committee on Government and Finance study the feasibility and benefits of repealing sections one, one-a, one-b, one-c, eight, ten and eleven, of article ten of the West Virginia Constitution be repealed and amending the Constitution to provide for a gradual transition towards a more simplified tax regime that reduces reliance on personal property taxes and income taxes with a view towards their ultimate elimination, and replacing lost revenues through the imposition of streamlined real property and consumption taxes; and, be it

Further Resolved, That the Joint Committee on Government and Finance enlist the assistance of the Tax Commissioner in conducting the study; and, be it

Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2018, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations from the Joint Committee on Government and Finance.