Exempting automobiles 25 years or older from personal property taxes

This bill would exempt private passenger automobiles that are 25 years old or older from West Virginia's personal property tax. It amends state tax code §11-3-9 to add these older vehicles to the list of property types already excluded from taxation. The change would directly affect owners of vintage and classic cars who currently pay this tax on their vehicles. The policy removes a specific tax burden for this category of personal property without altering other tax provisions.