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."