West Virginia Tangible Personal Property Tax Exemption and Rate Reduction Amendment (2012)

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The West Virginia Tangible Personal Property Tax Exemption and Rate Reduction Amendment did not make the November 6, 2012 statewide ballot in West Virginia as a legislatively-referred constitutional amendment. The proposed measure would have authorized the West Virginia Legislature to exempt tangible personal property from ad valorem taxation. The legislature would be required to provide sources of revenue to off set revenues lost or reduced by the exemption.[1] Currently, tax rates for personal property is held by the county and municipal boards.[2]


The proposed legislation is sponsored by Senators Brooks McCabe, Dan Foster, Mike Hall, Joseph Minard and David Sypolt. The measure is also supported by the West Virginia Chamber of Commerce. Chamber of Commerce President Steve Roberts said, "The real point is a fairly simple concept: A constitutional amendment gives the Legislature the flexibility to do away with personal property taxes and decide what taxes are appropriate to fund the government."[2]


The West Virginia Association of Counties is a notable opponent of the proposal. Executive director Patricia Hamilton said, "It's irresponsible to put it on the ballot without a plan to replace the revenues, and the voters should have a knowledge of what the replacement revenues would be."[2]

Path to the ballot

See also: Amending the West Virginia Constitution

The amendment is a legislatively-referred constitutional amendment, requiring a two-thirds majority vote in both West Virginia houses. The measure is currently known as Senate Joint Resolution 11.

See also

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