Bill Text: WV SJR3 | 2019 | Regular Session | Introduced
Bill Title: Homestead Exemption Increase Amendment
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-01-09 - To Judiciary [SJR3 Detail]
Download: West_Virginia-2019-SJR3-Introduced.html
WEST virginia Legislature
2019 regular session
Introduced
Senate Joint Resolution 3
By Senators Sypolt, Baldwin, Plymale, and Boso
[Introduced January 9, 2019;
Referred
to the Committee on the Judiciary; and then to the Committee on 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 2020, 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 60 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 100 percent of such the
value.
Notwithstanding the foregoing, for July 1,1982 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 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 However,
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 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 to $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 65 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 to $30,000 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 65 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
is any one person and his or her spouse, or one homestead be
entitled to more than one exemption under these provisions. Provided
further, That In addition, 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
the 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 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 the 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 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 a heading or the present law and underscoring indicates new language that would be added.