HJR11 HCR AM 3-13 #1

The House Committee on Constitutional Revision moves to amend the resolution on page two, line two, immediately following the resolution section by striking out everything after the resolution section and inserting in lieu thereof the following:

“ARTICLE X. TAXATION AND FINANCE.

§1d. Property tax limitation and homestead exemption amendment of 2014.

Subsection A - Modification or Increase in Homestead Exemption.

    Notwithstanding any other provision of the Constitution to the contrary, a county is authorized to modify or increase the amount of exemption from ad valorem property taxation authorized in subsection C, section one-b of this Constitution, to apply in such county, subject to the approval of such increase or modification by an election in the county, to an amount that is not less than $20,000 and not greater than fifty percent of the average appraised value of all real property and personal property in the form of a mobile home used exclusively for residential purposes in that county.

    The county commission, or a tribunal established for that county in accordance with the provisions of section thirteen, article IX of this constitution, may elect to increase or modify the homestead exemption, subject to voter approval of the increased or modified exemption: Provided, That the county must provide notice of the proposed change to the county’s homestead exemption to the Speaker of the House of Delegates and the President of the Senate at least one hundred twenty days in advance of any election seeking voter approval of the proposed homestead exemption change. A county may elect to propose an increase or modification in exemption based on need and extended only to owners whose total household income is at or below certain income levels. At no time may a county propose a homestead exemption which is less than $20,000, regardless of need.

    Before implementing any modification or increase to its homestead exemption, the county commission shall cause an election to be held to approve such increase or modification. Upon approval by a majority of the qualified voters of the county voting in such election, the proposed increase or modification to the homestead exemption will be effective July 1 of the year following the election, unless a later date is approved by the voters.

Subsection B - Eligibility of Surviving Spouse for Homestead Exemption.

    If real or personal property which has qualified for the exemption authorized by subsection C, section one-b of this article or by subsection A of this section, is owned by a husband and wife as joint tenants with the right of survivorship and the spouse who qualifies for the exemption dies leaving a spouse who is under sixty-five years of age and not totally and permanently disabled, the surviving spouse is entitled to the exemption from ad valorem property taxation provided in subsection C, section one-b of this article or by subsection A of this section for such period as the surviving spouse occupies the property as his or her residence and the property is exclusively used for residential purposes.

Subsection C - Implementation.

    The Legislature has plenary power to provide by general law for the application of this section.

    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 "Homestead Exemption Modification and Increase Amendment" and the purpose of the proposed amendment is summarized as follows: "The purpose of this amendment is to extend the homestead exemption, under certain circumstances, after the death of a qualifying spouse to a surviving spouse who is under sixty-five years of age and not totally and permanently disabled; and to allow each county the opportunity to increase or modify the homestead exemption from $20,000 up to an amount not to exceed fifty percent of the average residential property value in the county, subject to approval by a majority of the county’s voters at an election."