WEST virginia Legislature
2017 regular session
By
[
Referred to the Committee on Finance
Proposing an amendment to
the Constitution of the State of West Virginia, amending section one-b, 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
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 purpose until and unless
amended by the Legislature. Assessment
and taxation in accord with this section shall be deemed to be 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 the
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 1980, 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 in the appraisal
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 of the reappraisal.
Subsection
C -- General Homestead Exemption
Notwithstanding any other provisions of this Constitution to
the contrary, the first twenty 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 the requirements, limitations and
conditions as shall be prescribed by general law. However, at its
option each county has the authority to increase this exemption up to fifty
thousand dollars or to an amount equal to fifty percent of the average property
value in that county, whichever is greater.
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 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 only applies to 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 after that, 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 a longer time as
the Legislature may determine by general law:
Provided, however, That in no event shall may 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 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 the portions of
the power to lay authorized excess levies as it may deem considers
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 after
that 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 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 has
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 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 “
NOTE: The purpose of this
resolution is to allow each county to increase the homestead exemption from
$20,000 to an amount not to exceed $50,000 or an amount equal to fifty percent
of the average property value in the county, whichever is greater.
Strike-throughs indicate language that would be stricken from
a heading or the present law and underscoring indicates new language that would
be added.