Measure on the ballot in the 2022 West Virginia General Election in West Virginia.
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Get StartedA "yes" vote supports amending the state constitution to exempt personal property used for business activity and personal motor vehicle property tax from ad valorem property taxes.
A "no" vote opposes amending the state constitution to exempt personal property used for business activity and personal motor vehicle property tax from ad valorem property taxes.
"This is a broader constitutional amendment that would allow the Legislature at some future date to address a number of types of personal property tax, including the taxation that affects our members — but also small business inventory as well as personal vehicles." - Rebecca Mcphail, in support of Amendment No. 2 (Learn more)
"This tax has been seen as an impediment to bringing business into West Virginia. We're an outlier in that we're the only state in the union that has this tax in our constitution. So we would become more in line with everybody else by removing that." - State Sen. Jack Woodrum, in support of Amendment No. 2 (Learn more)
"I think counties do certainly support jobs [and] job creation, but if there's no mechanism to replace the lost revenues for counties, then we're kind of scratching our heads wondering exactly what that revenue replacement is going to be" -Jonathan Adler, in opposition to Amendment No. 2 (Learn more)
"The tax cuts would cripple county governments and school systems. Just think about the services provided by the counties – police, fire, ambulance, parks, libraries, schools, senior services, etc. All of those will be at risk of cutbacks if county governments lose significant tax revenue." - West Virginia Education Association Executive Director Kym Randolph, in opposition to Amendment No. 2 (Learn more)
To amend the State Constitution by providing the Legislature with authority to exempt tangible machinery and equipment personal property directly used in business activity and tangible inventory personal property directly used in business activity and personal property tax on motor vehicles from ad valorem property taxation by general law.
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