WEST virginia Legislature
2019 regular session
Introduced
House Joint Resolution 2
By Delegate Caputo
[Introduced
January 9, 2019 ; Referred
to the Committee on Finance then Judiciary ]
Proposing an amendment to the Constitution of the State of West Virginia, amending section 1b, article X thereof, relating to homestead exemption increase; 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 2020, which proposed amendment is that section 1b, 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 the
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 the 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 is exempt from ad valorem property
taxation, subject to such 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 has 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 a
general law, this exemption shall only apply applies to such
the 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 a longer period 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 are prescribed by general law.
The Legislature shall have has 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 is 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 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 the 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 efforts 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 a proposed statewide
excess levy for school purposes shall does 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
the laws retroactive to of the first day July, one thousand nine
hundred eighty-two, or thereafter.
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 “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 $20,000 to $30,000.”
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 a heading or the present law and underscoring indicates new language that would be added.