West Virginia HJR 12: Amending the Homestead Exemption of the Constitution

Bill Text

HJR 12 Text

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Introduced Version

« House Joint Resolution 12 History

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

 WEST virginia Legislature

2024 regular session

Introduced

House Joint Resolution 12

By Delegates Kump and Horst

[Introduced January 15, 2024; Referred

to the Committee on Finance then the Judiciary.]

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 2024, 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 establis