Bill > HJR17

This resolution proposes an amendment to the West Virginia Constitution that would allow the state Legislature to pass laws exempting owner-occupied residential real property, or mobile homes used as residences, from property taxes. The amendment, designated as §10-1d, would permit the Legislature to exempt any amount of the value of such properties, provided the owner is a citizen of West Virginia and occupies the property as their primary residence, with a limit of one exemption per person and their spouse. Importantly, any owner-occupied real property that would have been taxed before this amendment would still need to be appraised according to existing laws, and the Legislature can set further requirements and limitations for these exemptions. This proposed amendment will be put before the state's voters at the next general election in 2028 for ratification.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Resolution_History.cfm?year=2026&sessiontype=RS&input4=17&billtype=JR&houseorig=H&btype=res