HOUSE JOINT RESOLUTION NO. 17
(By Delegates Rodighiero, Butcher,
Louisos, D. Poling and Eldridge)
[Introduced February 24, 2009; referred to the
Committee on Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending section one-b, article X thereof, relating
to increasing the general homestead exemption from the first
twenty thousand dollars of the value of a qualified homestead
to not exceeding the first thirty thousand dollars of the
value of a qualified homestead; 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 two thousand ten, which proposed amendment is that section
one-b, article X thereof be amended, to read as follows:
ARTICLE X
§1b. Property Tax Limitation and Homestead Exemption Amendment of
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 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 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, 1985, for use when directed by the
Legislature.
The Legislature shall further prescribe by general law the manner in which each statewide reappraisal shall be 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 ascertained, and require the
enforcement thereof.
Subsection C--General Homestead Exemption
Notwithstanding any other provisions of this Constitution to
the contrary, the first
twenty thirty thousand 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 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 the authority to provide
by general law for an exemption from ad valorem property taxation
in an amount not to exceed the first
twenty thirty thousand 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 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
to such property in any county in which the property was appraised
at its value as of January 1, 1980, or thereafter, as determined by
the Legislature, and this exemption shall be phased in over such
period of time not to exceed five years from the date such property
was so appraised, or such longer time as the Legislature may
determine by general law:
Provided, however, That in no event
shall any one person and his 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 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, as
the case may be.
The defeat of any such proposed statewide excess levy for
school purposes shall 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 inconsistency between any of the
provisions of this section and other provisions of this
Constitution, the provisions of this section shall prevail. The
Legislature shall have 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 proposed amendment is hereby numbered "Amendment
No. 1" and designated as the "Increase of the General Homestead
Exemption Amendment" and the purpose of the proposed amendment is
summarized as follows: "To amend the State Constitution to permit
the Legislature to increase the general homestead exemption from
the first twenty thousand dollars of the value of a qualified
homestead to not exceed the first thirty thousand of the value of
a qualified homestead."