HOUSE JOINT RESOLUTION NO. 21
(By Delegates Overington, Cowles, Householder,
Rowan and Howell)
[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 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 2014, 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 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.
Strike-throughs indicate language that would be stricken from
the present Constitution, and underscoring indicates new language
that would be added.
