Date Requested:February 16, 2012
Time Requested:03:58 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
Introduced HJR114
CBD Subject: ACTIVE MILITARY PERSONAL PROPERTY TAX RELIEF
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 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.
    
    The loss of revenue to the State and local governments cannot be determined. However, since most counties already exempt a vehicle of active military personnel stationed outside West Virginia, the tax impact would be minimal.
    
    Additional cost to the State Tax Department or local governments or local governments would be minimal.
    
Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2012
Increase/Decrease
(use"-")		 2013
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. However, since most counties already exempt a vehicle of active military personnel stationed outside West Virginia, the tax impact would be minimal.
    
    Additional cost to the State Tax Department or local governments or local governments would be minimal.
    
    

Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill is 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.
    
    The proposed amendment would be inconsistent with the provisions of West Virginia Constitution Article X, Section 1, which authorizes exemptions from property taxes based on specific uses of the property (i.e., educational, literary, scientific, religious or charitable purposes).