H.J.Res.14

Constitutional amendment to exempt one personal motor vehicle from taxation in Virginia.

This bill proposes a constitutional amendment to exempt one motor vehicle owned for personal, noncommercial use from taxation in Virginia. The amendment specifies that the exemption applies to automobiles, motorcycles, and pickup trucks, and it becomes effective on the date the vehicle is acquired or the amendment takes effect, whichever is later. The exemption does not apply for any period before the amendment's effective date.