SENATE JOINT RESOLUTION NO. 6
(By Senators Deem, Buckalew and Wiedebusch)
[Introduced February 20, 1995;
referred to the Committee on Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending section one-b, article ten thereof,
relating to homestead exemption increase and determining
financial means; 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 one thousand nine hundred
ninety-six, which proposed amendment is that section one-b,
article ten 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 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 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 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 forty 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 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 requirements, limitations and conditions as
shall be prescribed by general law,
which may include a
determination of the financial means of such person before
granting the exemption.
Notwithstanding any other provision of this Constitution to the contrary, the Legislature shall have 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 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
general law, this exemption shall only apply to such 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 period of time not
to exceed five years from the date such 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 spouse, or one homestead be entitled to more
than one exemption under these provisions:
Provided further,
That these provisions are subject to such requirements,
limitations and conditions as shall be prescribed by general
law.
The Legislature shall have 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 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 approved by the required number of voters, impose such levy, subject however to all the
limitations and requirements for the approval of such 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 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 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 not in any way abrogate or impair any local existing excess levy for such purpose nor prevent the
adoption of any future local excess levy for such 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 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,
one thousand nine hundred thirty-one, 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 twenty thousand dollars to forty thousand
dollars."
NOTE: The purpose of this resolution is to increase the homestead exemption from $20,000 to $40,000, and to authorize general law requiring
a determination of the financial means of persons claiming the homestead
exemption, before granting the exemption.
Strike-throughs indicate language that would be stricken from the
present Constitution, and underscoring indicates new language that would be
added.