HOUSE JOINT RESOLUTION NO. 17
(By Delegates Caputo, Manchin and Longstreth)
[Introduced February 13, 2013; referred to the Committee on
Constitutional Revision then Finance.]
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 2014, which proposed amendment is that section 1b, 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 July 1
,1982 and July 1 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 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 may be corrected,
all as provided by general law. The first such statewide
appraisal shall be completed, certified and published on or before
March 31, 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 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
exempt from ad valorem property taxation, subject to such the
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 thousand
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
the general law, this exemption shall only apply to such the
property in any county in which the property was appraised at its
value as of January 1, 1980 or thereafter, as determined by the
Legislature, and this exemption shall be phased in over such the
period of time not to exceed five years from the date such the
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 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 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 may 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
laws retroactive July 1, 1982, 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 increase the
homestead exemption from $20,000 to $30,000."
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
the present Constitution, and underscoring indicates new language
that would be added.
