Bill Text: WV HJR5 | 2016 | Regular Session | Introduced
Bill Title: The "Homestead Exemption Increase Amendment"
Spectrum: Moderate Partisan Bill (Democrat 6-1)
Status: (Introduced - Dead) 2016-01-13 - To House Judiciary [HJR5 Detail]
Download: West_Virginia-2016-HJR5-Introduced.html
West Virginia Legislature
2016 Regular Session
Introduced
HOUSE JOINT RESOLUTION NO. 5
2015 Carryover
(By Delegates Rodighiero, Hicks, Perdue, Marcum, Reynolds and Eldridge)
[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 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 2016, which proposed amendment is that section one‑b, article ten, be amended to read as follows:
ARTICLE 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 $40,000
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.
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 $40,000
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 $40,000."
NOTE: The purpose of this resolution is to increase the homestead exemption from $20,000 to $40,000.
Strike‑throughs indicate language that would be stricken from the present Constitution, and underscoring indicates new language that would be added.
