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, 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
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 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 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 one
thousand nine hundred eighty, such the 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 thirty
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 is exempt from ad valorem property
taxation, subject to such 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 thirty
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 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
a general law, this exemption shall only apply applies to such the
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
a period of time not to exceed five years from the date such
the property was so appraised, or such longer time a longer
period 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 are 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 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 the 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
efforts 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
a proposed statewide excess levy for school purposes shall does
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 the 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 increase the homestead exemption from $20,000 to $30,000.
Strike-throughs indicate language
that would be stricken from a heading or the present law and underscoring
indicates new language that would be added.