West Virginia Legislature
2016 Regular Session
Introduced
HOUSE JOINT RESOLUTION NO. 4
2015 Carryover
(By Delegates Caputo, Manchin and Longstreth)
[Introduced January 13, 2016; referred to the committee on Judiciary then Finance.]
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 2016, 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 July 1
,1982 and July 1 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 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
may be corrected, all as provided by general law. The first such
statewide appraisal shall be completed, certified and published on or before
March 31, 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 thousand
$30,000 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 exempt from ad valorem property
taxation, subject to such the 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 thousand $30,000
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 the property
in any county in which the property was appraised at its value as of January 1,
1980 or thereafter, as determined by the Legislature, and this exemption shall
be phased in over such the period of time not to exceed five
years from the date such the property was so appraised, or such
longer time 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 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 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 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 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 may 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 laws retroactive July 1, 1982, 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 proposed 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 the present Constitution, and underscoring indicates new language that would be added.