WEST virginia legislature

2021 regular session

Introduced

House Joint Resolution 3

By Delegates  Mallow, Forsht, Wamsley, Clark, Barnhart, Kimes, Horst, Holstein and Reed

[ Introduced February 11, 2021; Referred
to the Committee on Finance then Judiciary]

Proposing an amendment to the Constitution of the State of West Virginia amending article X thereof by adding thereto a new section, designated one-d, relating to ad valorem property taxation; the Legislature shall have exclusive authority to establish the valuation, assessment value and classification of property in this state for purposes of ad valorem taxation, to fix maximum rates for the taxation thereof by the levying bodies, and to provide for the exemption thereof from taxation, fully or in part, all to be determined as provided by general law; providing that this legislative authority is effective beginning on and after January 1, 2023; preserving existing exemptions from taxation where provided by constitution; numbering and designating such proposed amendment; authorizing a special election on the ratification or rejection of the amendment to take place ___________; 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 a special election to be held __________, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section one-d, to read as follows:

ARTICLE X.

§1d. Taxation by general law.

Except where expressly exempted from taxation by this Constitution, the Legislature shall have exclusive authority to establish the valuation, assessment value and classification of property in this state for purposes of ad valorem taxation, to fix maximum rates for the taxation thereof by the levying bodies, and to provide for the exemption thereof from taxation, fully or in part, all to be determined as provided by general law.  Notwithstanding any other provision of this Constitution to the contrary, the authority provided by this section is effective beginning on and after January 1, 2023.

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 “Property Tax Modernization Amendment” and the purpose of the proposed amendment is summarized as follows:  “To amend the State Constitution by providing the Legislature with authority to establish the valuation, assessment value and classification of property in this state for purposes of ad valorem taxation, to fix maximum rates for the taxation thereof by the levying bodies, and to provide for the exemption thereof from taxation, fully or in part, all to be determined as provided by general law, effective on and after January 1, 2023, and to preserve all existing exemptions from taxation where provided by constitution.

NOTE: The purpose of this resolution is to provide the Legislature with authority to establish the valuation, assessment value and classification of property in this state for purposes of ad valorem taxation, to fix maximum rates for the taxation thereof by the levying bodies, and to provide for the exemption thereof from taxation, fully or in part, all to be determined as provided by general law, effective on and after January 1, 2023; and to preserve all existing exemptions from taxation where provided by constitution.

Underscoring indicates new language that would be added to the present law.