SENATE CONCURRENT RESOLUTION NO. 74
(By Senators McCabe, Foster, Unger, Stollings and McKenzie)
Requesting the Joint Committee on Government and Finance review the
property tax assessment and appeals system.
Whereas, For many years the property assessment and appeals
system in West Virginia could be characterized as having a number
of statutory deficiencies that can affect due process for
taxpayers; and
Whereas, These characterizations have been addressed in a
number of studies and forums, including a 1995 West Virginia Law
Review article, the West Virginia Tax Study Commission created by
the Legislature in 1982 and the statutory West Virginia Law
Institute which was funded by the Joint Committee on Government and
Finance in 1992 to review the system and develop recommendations
for change; and
Whereas, The 1999 Report of the Governor's Commission on Fair
Taxation concluded that, "[There are] a myriad of problems in (the
system) which all add up to a virtual denial of due process for
citizens protesting assessments - particularly for individuals and
small businesses who cannot afford to hire attorneys and appraisal
experts for such cases"; and
Whereas, The 1999 report described the system as consisting of
inadequate notice, inadequate information, unnecessarily limited appeal opportunity, harsh penalties, institutional bias, ambiguous
hearing procedures (no record made), lack of uniformity and
potential local fiscal disruption; and
Whereas, Although these major study initiatives have resulted
in a host of recommendations to improve the system, virtually none
of them has received any substantive legislative consideration; and
Whereas, Despite some improvements in technology and
administrative efficiencies during recent years, a myriad of
problems and shortfalls still pervade the system - not the least of
which is the perceived continuing lack of due process provided to
taxpayers; and
Whereas, Senate Bill 585, introduced in the 2008 regular
session of the Legislature, proposed a number of statutory reforms
to the system, including: Modernizing the penalties for failure to
timely list property for taxation; modifying the timelines for
reporting property to the assessor and mailing notices of assessed
value to property owners; prescribing specific requirements for the
contents of such notices; providing for appeals of challenged
assessments to the Office of Tax Appeals in certain cases;
providing for appeals to the Supreme Court of Appeals in certain
cases; establishing a voluntary arbitration process as an
alternative to appeals to circuit court; and establishing separate
timelines and requirements for reporting and assessment of
industrial and natural resources properties; and
Whereas, It is time for the Legislature to revisit, review and
act on the substantial amount of professional work that has taken
place over the past several decades to identify, and develop
solutions for, the problems and shortfalls in the system; and
Whereas, Such a review must necessarily include input from
affected taxpayers, interest groups and public officials involved
in the system; therefore, be it
Resolved by the Legislature of West Virginia:
That the Legislature hereby requests the Joint Committee on
Government and Finance to review the property tax assessment and
appeals system; and, be it
Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2009, on
its findings, conclusions and recommendations, together with drafts
of any legislation necessary to effectuate its recommendations;
and, be it
Further Resolved, That the expenses necessary to conduct this
study, to prepare a report and to draft necessary legislation be
paid from legislative appropriations to the Joint Committee on
Government and Finance.
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