COMMITTEE SUBSTITUTE
FOR
H. J. R. 1
(By Delegate Riggs)
(Originating in the Committee on Constitutional Revisions)
[February 29, 1996]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof, by adding a new
section, designated section one-d, relating to the support of
the free school system throughout the State; imposing for five
years a statewide uniform excess levy of ad valorem taxes;
providing for the rate of such five-year excess levy;
authorizing the renewal of such level; providing for a
decreasing rate of such levy for an additional three years in
the event of nonrenewal; providing that such excess levy is to
replace all or a portion of certain local excess levies for
schools in the several districts of the State; providing for
the expenditure of the statewide uniform levy proceeds;
providing an additional general homestead exemption for
certain persons and property in accordance with general law
during such time as a statewide uniform levy is in effect;
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 ofthe 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 one thousand nine hundred ninety-six, which proposed
amendment is that article ten thereof be amended by adding thereto
a new section, designated section one-d, to read as follows:
ARTICLE X. TAXATION AND FINANCE
§1d. Statewide Uniform School Funding and Increased Homestead
Exemption Amendment of 1996.
Any other provision of this Constitution to the contrary
notwithstanding, 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 -- Levies for Free Schools
Any other provision of this Constitution to the contrary
notwithstanding, in addition to the aggregate of taxes authorized
by section one of this article, in lieu of excess levies for free
schools authorized by subsection E, section one-b this article to
the extent that a rate of uniform statewide levy is imposed by this
section, and in lieu of excess levies for free schools authorized
by section ten of this article to the extent that a rate is imposed
by this section, there is hereby imposed for five years beginning
on the first day of July, one thousand nine hundred ninety-seven,
on the several classes of property a statewide uniform levy for the
support of public schools in order to assist the State in meetingits obligation to provide a thorough and efficient system of free
schools and equality of substantive educational opportunity for all
its citizens. Notwithstanding the aggregate of taxes assessed in
any one year by the different levying bodies, the rate of the
statewide uniform levy assessed each year upon the classes of
property as defined by general law shall be in the amounts as
follows:
Class I17.21 cents
Class II34.42 cents
Class III68.84 cents
Class IV68.84 cents
Such statewide uniform levy shall replace any local excess
levy for schools in effect on the first day of July, one thousand
nine hundred ninety-seven, and any local excess levy approved prior
to such date, to the extent that such local levy is at a rate less
than or equal to that imposed by this section, and shall replace
such portion of any local excess levy for schools in effect on the
first day of July, one thousand nine hundred ninety-seven, and any
local excess levy approved prior to such date, as is equal to that
imposed by this section. Nothing herein shall abrogate or negate
the authority of a local school district to impose a levy pursuant
to section ten of this article, subject to the limitation that the
aggregate of any excess levy imposed pursuant to sections one-b,
one-d and ten of this article shall not be greater than one hundred
percent of the maximum rates authorized and allocated by law for
tax levies on the several classes of property for the support offree schools.
The revenue from such statewide uniform levy shall be retained
by each local school district and shall be used for classroom
technology, school supplies, textbooks, school building
maintenance, and/or supplemental salaries and fringe benefits of
school personnel: Provided, That as to any local school district
having in effect or approved an excess levy prior to the effective
date of this section, the revenue from such statewide uniform levy
shall first be used to provide funds to each local school district
for which a local excess levy or a portion of a local excess levy
has been replaced by this amendment, until such local excess levy
would have expired, so that such local school district will
continue to have the same funds available for the same purposes as
provided under the existing local excess levy. Upon the expiration
of any local excess levy existing or approved as of the effective
date of this section that is replaced in whole or in part by this
section, the revenue from the statewide uniform levy shall be used
for the same purposes herein authorized.
Any portion of any local excess levy for schools in effect on
the first day of July, one thousand nine hundred ninety-seven, and
any local excess levy approved prior to such date, that is greater
than the statewide uniform levy imposed by this section shall
continue in full force and effect until expiration thereof. This
statewide uniform levy is in lieu of the exercise of the power to
lay such levies by the local school districts only to the extent
that the rate of the aggregate taxes assessed each year upon theclasses of property as defined by general law pursuant to the
statewide uniform levy and the local excess levy imposed by the
local school district shall not be greater than one hundred percent
of the maximum rates authorized and allocated by law for excess
levies on the several classes of property for the support of free
schools, which amounts are as follows:
Class I22.95 cents
Class II45.90 cents
Class III91.80 cents
Class IV91.80 cents
In accordance with the provisions of section ten of this article,
each local school district shall have the authority to impose a
local excess levy that is in addition to the statewide uniform
levy, subject to the limitation that the sum of the uniform
statewide levy then in effect and the local excess levy shall not
be greater than one hundred percent of the maximum rates set forth
above.
Prior to the expiration of the five-year statewide uniform
levy imposed by this section, the legislature may submit to the
voters, by general law and subject to all the limitations and
requirements for the approval of such levies as in the case of a
local school district, a proposition for the renewal of the
statewide uniform levy authorized by this section for an additional
five years and, if it be approved by the required number of voters,
impose such levy, subject to all the provisions of this section.
In the event any such proposed renewal of the five-yearstatewide uniform levy is defeated or rejected, there shall
continue to be imposed for an additional three years a decreasing
statewide uniform levy. Following the defeat or rejection of any
attempt to renew the statewide uniform levy, and upon the five-year
expiration of same, the amount of the decreasing statewide uniform
levy for the first year shall be seventy-five percent of the rate
of the five-year statewide uniform levy set forth herein and
assessed upon the classes of property as defined by general law.
The amount of the decreasing statewide uniform levy for the second
year following expiration of the five-year statewide uniform levy
shall be fifty percent of the five-year statewide uniform levy
rate, and the amount of the decreasing statewide uniform levy for
the third year following expiration of the five-year statewide
uniform levy shall be twenty-five percent of the five-year
statewide uniform levy rate.
Any local levy in effect pursuant to the provisions of
section ten of this article shall continue in full force and effect
and shall not be decreased as set forth herein in the event any
proposed renewal of the five-year statewide uniform levy is
defeated or rejected.
At any time during the three-year period in which there is a
decreasing statewide uniform levy, the legislature may submit to
the voters, by general law and subject to all the limitations and
requirements for the approval of such levies as in the case of a
local school district, another proposition for the renewal for an
additional five years of the statewide uniform levy authorized bythis section and, if it be approved by the required number of
voters, impose such levy, subject to all the provisions of this
section.
Nothing herein shall abrogate or negate the authority of the
legislature to propose or impose an excess levy for free schools
pursuant to subsection E, section one-b this article, subject to
the limitation that the aggregate of any excess levy imposed
pursuant to sections one-b, one-d or ten of this article shall not
be greater than one hundred percent of the maximum rates authorized
and allocated by law for tax levies on the several classes of
property for the support of free schools. The defeat or rejection
of any proposed statewide uniform excess levy for school purposes
shall not in any way abrogate or negate the imposition of the
statewide uniform excess levy as authorized in this section until
the expiration thereof, nor shall such defeat or rejection of any
proposed statewide uniform excess levy for school purposes in any
way abrogate or impair the authority of a local school district to
impose as herein authorized an existing local excess levy or to
propose the adoption of any future local excess levy.
Subsection B -- Additional General Homestead Exemption
Notwithstanding any other provision of this Constitution to
the contrary, during any tax year in which there is a statewide
uniform excess levy or a decreasing statewide uniform excess levy
being imposed pursuant to this section, there shall be a general
homestead exemption that is in addition to the exemption authorized
pursuant to subsection C, section one-b of this article. Suchadditional exemption from ad valorem property taxation shall be on
the second twenty thousand dollars of assessed valuation of any
real property, or of personal property in the form of a mobile
home, used and occupied exclusively by a qualified owner for
residential purposes. An owner or one of the owners shall be a
qualified owner if, in addition to occupying the property
exclusively as a residence, the owner is (1) sixty-five years of
age or older or is permanently and totally disabled as that term
may be defined by the Legislature and (2) is eligible for the
additional homestead exemption pursuant to such requirements,
limitations and conditions as shall be prescribed by general law,
which general law shall include criteria based upon the income,
assets and ability to pay of the owner or owners.
In no event shall any owner entitled to an additional
exemption pursuant to this section and the owner's spouse, or one
homestead, be entitled to an additional exemption in excess of
twenty thousand dollars of assessed valuation, nor shall such owner
or owner's spouse or homestead be entitled to a total exemption in
excess of forty thousand dollars of assessed valuation pursuant to
this section and section one-b of this article.
There shall be no additional exemption pursuant to this
section for taxes imposed during any tax year in which there is no
statewide uniform excess levy or no decreasing statewide uniform
excess levy being imposed pursuant to this section.
Nothing herein shall abrogate or negate the homestead
exemption set forth in section one-b of this article.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "Statewide Uniform and County Board Option School Funding and
Increased Homestead Exemption Amendment" and the purpose of the
proposed amendment is summarized as follows: "To provide funds to
each local school district by imposing for five years a seventy-
five percent statewide uniform excess levy for school purposes
beginning on the first day of July, one thousand nine hundred
ninety-seven; declining such amount by twenty-five percent per year
over a three-year period in the event of non-renewal; authorizing
the imposition by local school districts of an additional amount of
local excess levy not to exceed one hundred percent; extending the
authority to adopt a local excess levy to each county board of
education during such time as the statewide uniform levy is in
effect; and authorizing local school districts to expend the
statewide and county-board-imposed excess levy funds for classroom
technology, school supplies, textbooks, school building
maintenance, and/or supplemental salaries and fringe benefits of
school personnel; and to provide an additional twenty thousand
dollar homestead exemption to qualified owners in accordance with
a means test and other qualifications set forth in general law,
which provision does not affect the existing twenty thousand dollar
homestead exemption."