Bill Text: WV HJR13 | 2016 | Regular Session | Introduced
Bill Title: The Homestead Exemption Increase Amendment
Spectrum: Moderate Partisan Bill (Republican 9-2)
Status: (Introduced - Dead) 2016-01-13 - To House Judiciary [HJR13 Detail]
Download: West_Virginia-2016-HJR13-Introduced.html
West Virginia Legislature
2016 Regular Session
Introduced
HOUSE JOINT RESOLUTION NO. 13
2015 Carryover
(By Delegates Overington, Householder, Moffatt, Espinosa, Upson, Frich, R. Phillips, Perdue, Hanshaw, Border and Miller)
[Introduced January 13, 2016; referred to the Committee on the Judiciary then Finance.]
Proposing an amendment to the Constitution of the State of West Virginia, amending section one-b, 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 one-b, 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 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 the 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 in
the appraisal 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 of the reappraisal.
Subsection C -- General Homestead Exemption
Notwithstanding any other provisions of
this Constitution to the contrary, the first $20,000 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 is
exempt from ad valorem property taxation, subject to such the
requirements, limitations and conditions as shall be prescribed by
general law. However, at its option each county has the authority to
increase this exemption up to $50,000 or to an amount equal to fifty percent of
the average property value in that county, whichever is greater.
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
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 the
general law, this exemption shall only apply to such only applies to
the property in any county in which the property was appraised at its value
as of January 1, 1980, or thereafter after that, 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 a longer time as the
Legislature may determine by general law: Provided, however, That in no
event shall may 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 considers
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 after that 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 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 has 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 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 allow each county to increase the homestead exemption from $20,000 to an amount not to exceed $50,000 or an amount equal to fifty percent of the average property value in the county, whichever is greater."
NOTE: The purpose of this resolution is to allow each county to increase the homestead exemption from $20,000 to an amount not to exceed $50,000 or an amount equal to fifty percent of the average property value in the county, whichever is greater.
Strike-throughs indicate language that would be stricken from the present Constitution, and underscoring indicates new language that would be added.