Date Requested:January 24, 2011
Time Requested:04:24 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1101 Introduced HB2777
CBD Subject: RECREATIONAL VEHICLE TAX EXEMPTION
FUND(S)
General Revenue Fund, local governments
Sources of Revenue
General Fund,Other Fund local property tax
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

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

    The stated purpose of this bill is to exempt recreational vehicles, owned by a resident of this state who is seventy years of age or older, from ad valorem taxes.
    
    The loss of revenue to the State and local governments cannot be determined.
    
    Additional administrative costs to the State Tax Department or local governments cannot be determined.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
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 loss of revenue to the State and local governments cannot be determined. No data is available on the number of recreational vehicles owned by persons who are age seventy or older. In addition, the bill does not define recreational vehicles.
    
    Additional administrative costs to the State Tax Department or local governments cannot be determined.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill is to exempt recreational vehicles, owned by a resident of this state who is seventy years of age or older, from ad valorem taxes.
    
    A primary concern is whether the Legislature has the authority under West Virginia Constitution Article X, Section 1, to exempt this type of property from ad valorem taxation. Only property used for certain activities (i.e., educational, literary, scientific, religious or charitable purposes) may be exempted.
    
    The bill does not define “recreational vehicles”. This definition is so broad that any and all manner of “vehicles” could be exempt.