Date Requested:February 14, 2013
Time Requested:01:52 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
2013R1123 Introduced HJR7
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 Revenu
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 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.
    
     The loss of revenue to the State and local governments cannot be readily determined. However, since most counties already exempt a vehicle of active military personnel stationed outside West Virginia, the tax impact would be minimal.
    
     Additional costs to the State Tax Department or local governments associated with passage of this bill would be minimal.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2013
Increase/Decrease
(use"-")
2014
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):
     As written, this resolution proposes an amendment to the West Virginia Constitution that would authorize the Legislature to grant by law a deferral or exemption from Personal Property Taxes any motor vehicle that is registered to a member of the military or national Guard during any year the service member is on active duty and permanently or temporarily assigned to a post outside the State.
    
     The loss of revenue to the State and local governments cannot be readily determined. However, since most counties already exempt a vehicle of active military personnel stationed outside West Virginia, the tax impact would be minimal.
    
     Additional costs to the State Tax Department or local governments associated with passage of this bill would be minimal.
    


Memorandum
Person submitting Fiscal Note:
Mark.B.Muchow
Email Address:
Roger.D.Cox@wv.gov
     The stated 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.
    
     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).