WEST virginia legislature
2017 regular session
Introduced
House Joint Resolution 10
By Delegates Rodighiero, Hicks, Marcum and Eldridge
[Introduced February
13, 2017;
Referred to the Committee on Finance then Judiciary]
Proposing an amendment to the Constitution of the State of West Virginia, amending section one‑b, article ten, relating to homestead exemption increase; numbering and designating such proposed amendment; and providing a summarized statement of the purpose of such proposed amendment.
Resolved by the Legislature of West Virginia, two-thirds of the members elected to each house agreeing thereto:
That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the state at the next general election to be held in the year 2018 , which proposed amendment is that section one b, article ten, be amended to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§1b. Property tax limitation and homestead exemption amendment 1982.
Ad valorem property taxation shall be in accordance with this section and other applicable provisions of this article not inconsistent with this section.
Subsection A ‑‑ Value; Rate of Assessment; Exceptions
Notwithstanding any other provisions of this Constitution and except as otherwise provided in this section, all property subject to ad valorem taxation shall be assessed at sixty percent of its value, as directed to be ascertained in this section, except that the Legislature may from time to time, by general law agreed to by two-thirds of the members elected to each house, establish a higher percentage for the purposes of this paragraph, which percentage shall be uniform as to all classes of property defined in section one of this article, but not more than one hundred percent of such value.
Notwithstanding the
foregoing, for the first day of July, one thousand nine hundred eighty-two and the
first day of July of each year thereafter until the values may be fixed as a
result of the first statewide reappraisal hereinafter required, assessments shall
be made under the provisions of current statutory law, which is hereby
validated for such purpose until and unless amended by the Legislature.
Assessment and taxation in accord with this section shall be deemed to be
are equal and uniform for all purposes.
Subsection B ‑‑ Determination of Value
The Legislature shall
provide by general law for periodic statewide reappraisal of all property,
which reappraisal shall be related for all property to a specified base year
which, as to each such reappraisal, shall be uniform for each appraisal for all
classes of property and all counties. In such law, the Legislature shall
provide for consideration of: (1) Trends in market values over a fixed period
of years prior to the base year; (2) the location of the property; and (3) such
other factors and methods as it may determine. Provided, That
With respect to reappraisal of all property upon the base year of one thousand
nine hundred eighty, such the reappraisals are deemed to be
valid and in compliance with this section. Provided, however,
That With respect to farm property, as defined from time to time by the
Legislature by general law, the determination of value shall be according to
its fair and reasonable value for farming purposes, as may be defined by general
law.
The results of each
statewide appraisal shall upon completion be certified and published and errors
therein may be corrected, all as provided by general law. The first such
statewide appraisal shall be completed, certified and published on or before the
thirty-first day of March, one thousand nine hundred eighty-five, for use when
directed by the Legislature.
The Legislature shall
further prescribe by general law the manner in which each statewide reappraisal
shall be is employed to establish the value of the various
separately assessed parcels or interests in parcels of real property and
various items of personal property subject to ad valorem property taxation, the
methods by which increases and reductions in value subsequent to the base year of
each statewide reappraisal shall be are ascertained and require
the enforcement thereof.
Subsection C ‑‑ General Homestead Exemption
Notwithstanding any other
provisions of this Constitution to the contrary, the first twenty forty
thousand dollars of assessed valuation of any real property or of
personal property in the form of a mobile home used exclusively for residential
purposes and occupied by the owner or one of the owners thereof as his or
her residence who is a citizen of this state and who is sixty‑five
years of age or older or is permanently and totally disabled as that term may
be defined by the Legislature, shall be is exempt from ad valorem
property taxation, subject to such requirements, limitations and conditions as shall
be prescribed by general law.
Notwithstanding any other
provision of this Constitution to the contrary, the Legislature shall have
has the authority to provide by general law for an exemption from ad
valorem property taxation in an amount not to exceed the first twenty forty
thousand dollars of value of any real property or of personal property
in the form of a mobile home used exclusively for residential purposes and
occupied by the owner or one of the owners thereof as his or her
residence who is a citizen of this state, and who is under sixty‑five
years of age and not totally and permanently disabled. Provided,
That Upon enactment of such general law, this exemption shall only apply
only applies to such property in any a county in which the
property was appraised at its value as the first day of January, one thousand
nine hundred eighty, or thereafter, as determined by the Legislature. and
This exemption shall be phased in over such a period of time not
to exceed five years from the date such the property was so
appraised or such longer time as the Legislature may determine by general law.
Provided, however, That In no event shall may
any one person and his or her spouse or one homestead be entitled to
more than one exemption under these provisions. Provided further,
That These provisions are subject to such requirements, limitations and
conditions as shall be prescribed by general law.
The Legislature shall
have has the authority to provide by general law for property tax
relief to citizens of this state who are tenants of residential or farm
property.
Subsection D ‑‑ Additional Limitations on Value
With respect to the first
statewide reappraisal pursuant to this section, the resulting increase in value
in each and every parcel of land or interest therein and various items
of personal property subject to ad valorem property taxation over and above
the previously assessed value shall be allocated over a period of ten years in
equal amounts annually.
The Legislature may by
general law also provide for the phasing in of any subsequent statewide
reappraisal of property.
Subsection E ‑‑ Levies for Free Schools
In equalizing the support of free schools provided by state and local taxes, the Legislature may require that the local school districts levy all or any portion of the maximum levies allowed under section one of this article which has been allocated to such local school districts.
Within the limits of the
maximum levies permitted for excess levies for schools or better schools in
sections one and ten of this article, the Legislature may, in lieu of the
exercise of such powers by the local school districts as heretofore provided,
submit to the voters, by general law, a statewide excess levy, and if it be
approved by the required number of voters, impose such levy, subject however
to all the limitations and requirements for the approval of such levies as in
the case of a district levy. The law submitting the question to the voters
shall provide, upon approval of the levy by the voters, for the assumption of
the obligation of any local excess levies for schools then in force theretofore
authorized by the voters of a local taxing unit to the extent of such excess
levies imposed by the state and so as to avoid double taxation of those
local districts. The Legislature may also by general law reserve to the school
districts such portions of the power to lay authorized excess levies as it
may deem appropriate to enable local school districts to provide
educational services which are not required to be furnished or supported by the
state. If a statewide excess levy for the support of free schools is approved
by the required majority, the revenue from such a statewide excess levy
shall be deposited in the State Treasury and be allocated first for the local
obligations assumed and thereafter for such part of the state effort to support
free schools by appropriation or as the law submitting the levy to the voters shall
require, requires, as the case may be.
The defeat of any such
a proposed statewide excess levy for school purposes shall does
not in any way abrogate or impair any local existing excess levy for such
purpose nor prevent the adoption of any future local excess levy for such
purpose.
Subsection F ‑‑ Implementation
In the event of any an
inconsistency between any of the provisions of this section and other
provisions of this Constitution, the provisions of this section shall
prevail. prevails. The Legislature shall have has
plenary power to provide by general law for the equitable application of this
article and, as to taxes to be assessed prior to the first statewide
reappraisal, to make such laws retroactive to the first day of July, one
thousand nine hundred eighty-two, or thereafter."
Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such amendment is hereby numbered “Amendment No. 1” and designated as the “Homestead Exemption Increase Amendment” and the purpose of the proposed amendment is summarized as follows: “The purpose of this amendment is to increase the homestead exemption from $20,000 to $40,000.“
NOTE: The purpose of this resolution is to increase the homestead exemption from $20,000 to $40,000.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.