HOUSE JOINT RESOLUTION NO. 108
(By Delegates Harrison, Webb,
Armstead and Walters)
[Introduced February 22, 2002; referred to the
Committee on Constitutional Revision then Rules.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending section one-b, article X thereof, relating
to increasing the homestead exemption to thirty thousand
dollars each year; 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 two, which proposed amendment is that section
one-b, article X thereof be amended to read as follows:
ARTICLE X. TAXATION AND FINANCE.
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 that purpose until and unless amended by
the Legislature. Assessment and taxation in accord with this
section shall be deemed to be is 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, 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 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 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 exempt from
ad valorem property taxation, subject to such the 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 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 the general law, this
exemption shall only apply to such property in any county in which
the property was appraised at its value as of 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 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 the 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
the 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 the levy,
subject however to all the limitations and requirements for the
approval of such the 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 the 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 the
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 may not in any way abrogate or impair any
local existing excess levy for such that purpose nor prevent the
adoption of any future local excess levy for such that 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 provision of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, the proposed
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 twenty
thousand dollars to thirty thousand dollars."
NOTE: The purpose of this resolution is to increase the
homestead exemption from $20,000 to $30,000.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.