Senate Joint Resolution No. 8
(By Senators Bowman, McKenzie, Kessler,
Edgell, McCabe and Helmick)
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[Introduced February 23, 2005; referred to the Committee on the
Judiciary; and then to the Committee on Finance.]
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Proposing an amendment to the Constitution of the State of West
Virginia, amending section 1, article X thereof, relating to
allowing the county of Ohio to institute a two-rate property
tax levy to replace current constitutional property tax levies
in that county only; requiring approval by the voters of Ohio
County; permitting lower rates on improvements than on land;
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 two thousand six, which proposed amendment is that section 1, article X thereof be amended, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§1. Taxation and finance.
Subject to the exceptions in this section contained, taxation
shall be equal and uniform throughout the state, and all property,
both real and personal, shall be taxed in proportion to its value
to be ascertained as directed by law. No one species of property
from which a tax may be collected shall be taxed higher than any
other species of property of equal value; except that the aggregate
of taxes assessed in any one year upon personal property employed
exclusively in agriculture, including horticulture and grazing,
products of agriculture as above defined, including livestock,
while owned by the producer, and money, notes, bonds, bills and
accounts receivable, stocks and other similar intangible personal
property shall not exceed fifty cents on each one hundred dollars
of value thereon and upon all property owned, used and occupied by
the owner thereof exclusively for residential purposes and upon
farms occupied and cultivated by their owners or bona fide tenants,
one dollar; and upon all other property situated outside of
municipalities, one dollar and fifty cents; and upon all other
property situated within municipalities, two dollars; and the
Legislature shall further provide by general law for increasing the
maximum rates, authorized to be fixed, by the different levying
bodies upon all classes of property, by submitting the question to the voters of the taxing units affected, but no increase shall be
effective unless at least sixty percent of the qualified voters
shall favor such increase, and such increase shall not continue for
a longer period than three years at any one time, and shall never
exceed by more than fifty percent the maximum rate herein provided
and prescribed by law; and the revenue derived from this source
shall be apportioned by the Legislature among the levying units of
the state in proportion to the levy laid in said units upon real
and other personal property; but property used for educational,
literary, scientific, religious or charitable purposes, all
cemeteries, public property, the personal property, including
livestock, employed exclusively in agriculture as above defined and
the products of agriculture as so defined while owned by the
producers may by law be exempted from taxation; household goods to
the value of two hundred dollars shall be exempted from taxation.
The Legislature shall have authority to tax privileges, franchises,
and incomes of persons and corporations and to classify and
graduate the tax on all incomes according to the amount thereof and
to exempt from taxation, incomes below a minimum to be fixed from
time to time, and such revenues as may be derived from such tax may
be appropriated as the Legislature may provide. After the year
nineteen hundred thirty-three, the rate of the state tax upon
property shall not exceed one cent upon the hundred dollars
valuation, except to pay the principal and interest of bonded indebtedness of the state now existing.
If agreed to by a majority of the citizens of Ohio County at
a general or special election in that county, the county of Ohio
and any municipality in the county of Ohio may levy property taxes
in proportion to the: (1) Value of land; (2) improvements thereon;
and (3) personal property in lieu of the provisions of this
section. These taxes shall be uniform on all properties in each of
these categories throughout the taxing jurisdiction. The county
commission shall set annual rates for levying taxes in Ohio County
and the governing body of a municipality in Ohio County shall set
annual rates for levying taxes in their jurisdictions. Real
property shall be reassessed at least every three years at full and
fair market value according to procedures prescribed by the county
commission and the governing body of a municipality of Ohio County.
The Ohio County commission and the governing body of a municipality
of Ohio County may levy lower rates on improvements than on land,
but not higher rates on improvements than on land. Any exemption
or deferral from property taxes shall be established by the county
commission and the governing body of a municipality of Ohio County
at intervals no longer than every five years.
Resolved further, That in accordance with the provisions of
article 11, chapter 3 of the Code of West Virginia, 1931, as
amended, such proposed amendment is hereby numbered "Amendment No.
1" and designated as the "Property Tax Modernization for Ohio County Amendment" and the purpose of the proposed amendment is
summarized as follows: "To modernize property taxes in Ohio County
and the municipalities of Ohio County and to permit a reduced tax
rate for property improvements from the rate set for land and
minerals in Ohio County and the municipalities of Ohio County and
allowing Ohio County and the municipalities of Ohio County to levy
property taxes on land, improvements or personal property."
(NOTE: The purpose of this bill is to provide by local option
election in Ohio County only, a property tax amendment which will
permit the reduction of the tax rate for property improvements from
the rate set for land and minerals, and also allow Ohio County and
municipalities in Ohio County to levy property taxes on land,
improvements or personal property at different rates.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
)
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