Bill > HJR11

This resolution proposes an amendment to the Constitution of the State of West Virginia that will be voted on by the public in the 2026 general election. The amendment aims to increase the homestead exemption, which is a property tax relief for homeowners. Specifically, it seeks to change the wording related to the homestead exemption from "the first $20,000" to "not less than the first $20,000" of assessed valuation for certain eligible homeowners, meaning the exemption could be higher than $20,000. This exemption applies to real property or mobile homes used exclusively for residential purposes and occupied by the owner who is a citizen of West Virginia, is 65 years of age or older, or is permanently and totally disabled. The resolution also clarifies that the Legislature may provide by general law for an exemption of at least $20,000 for homeowners under 65 who are not disabled, and it makes other technical adjustments to the language of the existing constitutional provision.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Resolution_History.cfm?year=2026&sessiontype=RS&input4=11&billtype=JR&houseorig=H&btype=res