HOUSE JOINT RESOLUTION NO. 9
(By Delegates Lane and Walters)
[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 ten, 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 ten, be amended to read as follows:
ARTICL X. TAXATION AND FINANCE.
§1b. Property tax limitation and homestead exemption amendment 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
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 purpose until and unless
amended by the Legislature. Assessment and taxation in accord with
this section shall be deemed to be are 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 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 March 31,
1985, for use when directed by the Legislature.
The Legislature shall further prescribe by general law the
manner in which each statewide reappraisal shall be is 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 are 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 dollars $30,000 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 requirements,
limitations and conditions as shall be prescribed by general law.
If the owner or owners are citizens of this state whose federal
adjusted gross income is equal to or less than two hundred percent
of the federal poverty level as that term is defined by the federal
government, then the exemption is the greater of the first $30,000
of assessed valuation of any real property or fifty percent of the
average home sale price for the five years immediately preceding
the assessment in the county where the residence is located. This
exemption shall not exceed the average home sale price in the
entire state for the five years immediately preceding the assessment.
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 $20,000 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 general law, this exemption shall only apply only
applies to such property in any a 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 a 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 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 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
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 approved by the required number of voters, impose such levy,
subject however to all the limitations and requirements for the
approval of such 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 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 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,
requires, 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 purpose nor prevent the
adoption of any future local excess levy for such purpose.
Subsection F -- Implementation
In the event of any an inconsistency between any of the
provisions of this section and other provisions of this Constitution, the provisions of this section shall prevail.
prevails. 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 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. If the homeowner's
federal adjusted gross income is equal to or less than two hundred
percent of the federal poverty level
the exemption shall be the
greater of $30,000 or
fifty percent of the average sale price of
homes in that county during the five preceding years
, provided that
the exemption may not be greater than
fifty percent of the average
sale price of homes in the state during those five preceding
years.
"
NOTE: The purpose of this resolution is to increase the
homestead exemption from $20,000 to $30,000. However, if the
homeowner's federal adjusted gross income is equal to or less than
two hundred percent of the federal poverty level the exemption
shall be the greater of $30,000 or fifty percent of the average
sale price of homes in that county during the five preceding years, provided that the exemption may not be greater than fifty percent
of the average sale price of homes in the state during those five
preceding years.
Strike-throughs indicate language that would be stricken from
the present Constitution, and underscoring indicates new language
that would be added.
