West Virginia SJR 3: Homestead Exemption Increase Amendment

Bill Text

SJR 3 Text

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Introduced Version

« Senate Joint Resolution 3 History

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 Key: Green = existing Code. Red = new code to be enacted

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 th