Date Requested:February 18, 2005
Time Requested:12:51 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R1047 Intro SB227
CBD Subject: Exempt One Car from Personal Property
FUND(S)
General Revenue Fund, local governments
Sources of Revenue
General Fund,Other Fund local property tax
Legislation creates:
A New Program

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to exempt one motor vehicle owned by a resident of this State on active duty in the United States military from ad valorem taxes for any taxable year the person is in the military.
    
    The bill would reduce revenue for the State and local governments, but we are unable to estimate the impact of this proposal.
    
    There would be no additional costs to the State or local governments.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    The bill would reduce revenue for the State and local governments, but we are unable to estimate the impact of this proposal. The Tax Department does not have records of vehicles owned by military personnel on active duty.
    
    There would be no additional costs to the State or local governments.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state.wv.us
    This bill exempts from property tax one motor vehicle located in this State while the owner or part-owner is a resident of this State and is serving on active duty in the military services of the United States and is stationed outside the State on the first day of July of any assessment year. There is nothing in the West Virginia Constitution that allows for this exemption from property tax.
    
    In addition, the term “active duty” in the military services of the United States is not defined. As written, a West Virginia resident who is in the reserves or National Guard would be eligible for this exemption if he or she was called to active duty for training outside West Virginia and is temporarily activated for any other purposes and, while activated, is stationed outside West Virginia on the first day of July.