Virginia 2023 Regular Session

Virginia House Bill HJR462

Introduced
12/12/22  

Caption

Constitutional amendment; exemption for motor vehicles owned for personal, noncommercial use.

Impact

By allowing exemptions on motor vehicles used for personal, noncommercial purposes, HJR462 seeks to modify existing state tax laws which currently impose levies on various forms of property including vehicles. If adopted, this constitutional amendment could significantly change the landscape of personal property taxation in Virginia, impacting not only vehicle owners but also local governments that rely on such revenues.

Summary

HJR462 aims to propose an amendment to the Constitution of Virginia that would provide a tax exemption for motor vehicles owned for personal, noncommercial use. This bill intends to alleviate tax burdens on residents who own personal vehicles, potentially making vehicle ownership more affordable for many Virginians. The amendment outlines that motor vehicles meeting certain criteria could be exempt from state and local taxes, which the General Assembly can enforce through general law.

Contention

There are anticipated points of contention surrounding HJR462, particularly concerning the fiscal implications of reducing tax revenue at the local level. Critics may raise concerns about how such exemptions could affect local funding for essential services such as education and public safety, as local governments often depend on property taxes to support these initiatives. Proponents, however, argue that the relief offered to residents could result in a more equitable tax system, encouraging vehicle ownership and reducing financial strain on households.

Companion Bills

No companion bills found.

Previously Filed As

VA HJR457

Constitutional amendment; tax exemption for motor vehicles owned for personal, noncommercial use.

VA HJR531

Constitutional amendment; exemption for certain personal property tax.

VA SJR247

Constitutional amendment; tax exemption of property owned & occupied by persons of low income, etc.

VA HJR58

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

VA HJR498

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

VA HJR485

Constitutional amendment; local property tax exemption for property owned by low-income households.

VA HJR517

Constitutional amendment; real property tax exemption for new construction of housing.

VA HJR58

Constitutional amendment; taxation and finance, longtime owner-occupant tax relief program.

VA HB2167

Exempting motor vehicles from personal property tax

VA HB3086

Exempting motor vehicles from personal property tax

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