WEST virginia Legislature
2017 regular session
By
[
Referred to the Committee on Finance then
Judiciary
Proposing an amendment to
the Constitution of the State of West Virginia
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
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 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 exempt from
ad valorem property taxation, subject to such requirements, limitations and
conditions as shall be prescribed by general law: Provided, That honorably
discharged veterans of the Armed Forces of the United States are exempt from ad
valorem property taxation on the first thirty thousand dollars of assessed
value on one parcel of real property used as the veteran's primary residence,
subject to requirements, limitations and conditions as may be prescribed by
general law.
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, 1931, as amended, such
amendment is hereby numbered “Amendment No. 1” and designated as the “
NOTE: The purpose of this
resolution is to provide for an election to amend the state Constitution to
exempt honorably discharged veterans of the Armed Forces of the United States
from ad valorem property taxation on the first $30,000 of assessed value of his
or her primary residence.
Strike-throughs indicate language
that would be stricken from a heading or the present law Constitution and
underscoring indicates new language that would be added.