2025 regular session

Introduced

House Joint Resolution 15

By Delegates Bridges, Vance, Pritt, Ward, Sheedy, Stephens, Foggin, Dean, and Roop

[Introduced February 17, 2025; Referred
to the committee on Finance then the Judiciary]

Proposing an amendment to the Constitution of the State of West Virginia by adding thereto a new section, designated §10-1d, permitting the Legislature to adopt laws to permit property taxes to end at the time the mortgage on owner-occupied real property is paid off, 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 2025, which proposed amendment is that section §10-1d be added to read as follows:

Article X. Taxation and Finance.

§10-1d. Exemption from ad valorem taxation of owner-occupied real property on which there are no mortgages.

Notwithstanding any other provision of this Constitution to the contrary, the Legislature may by general law exempt from taxation any amount of the value of all or certain 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, for so long as the real property is not encumbered by a mortgage. Provided, That in no event shall any one person and his or her spouse 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.

Any owner-occupied real property that would be subject to ad valorem property taxation prior to the adoption of this section shall continue to be subjected to appraisal and reappraisal as provided by and in accordance with current law.

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 "Exemption from Ad Valorem Taxation on Owner-Occupied Real Property on Which There are No Mortgages Amendment " and the purpose of the proposed amendment is summarized as follows:  "The purpose of this amendment is to permit the Legislature to adopt general laws exempting from taxation any amount of the value of all or certain 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, for so long as the real property is not encumbered by a mortgage"

NOTE: The purpose of this resolution is to amend the Constitution to permit the Legislature to adopt general laws exempting from taxation any amount of the value of all or certain 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, for so long as the real property is not encumbered by a mortgage

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.