SJR16 proposes a constitutional amendment to increase West Virginia’s homestead property tax exemption. The resolution would change the protected amount from the first $20,000 of assessed value to not less than the first $25,000 for qualifying owner-occupied residential property or mobile homes. It applies to eligible homeowners who are at least 65 years old or who are permanently and totally disabled, and it also preserves the Legislature’s authority to create additional homestead-related relief by general law.
The proposal also states that, effective January 1, 2027, the Legislature may make future modifications to the homestead exemption through ordinary legislation. The amendment is framed as a change to Article X of the state Constitution and would be submitted to voters at the 2026 general election if approved by the Legislature. It is designated as “Amendment 1” and titled the “Homestead Exemption Increase Amendment.”
Impact
If ratified by voters, the amendment would directly alter West Virginia’s constitutional property tax provisions by raising the minimum homestead exemption and expanding legislative flexibility over future exemption changes. It would affect ad valorem property taxation for qualifying homeowners and mobile home owners, reducing taxable assessed value for eligible residences and potentially lowering local property tax bills. The measure also preserves and clarifies legislative authority over tenant relief and other property tax relief programs, while leaving the broader property tax and reappraisal framework intact.
Sentiment
The available voting history shows strong support in the Senate, where the resolution was adopted 31-0. That unanimous vote suggests broad bipartisan agreement on providing additional property tax relief to seniors and disabled residents. No committee transcript was provided, so there is no recorded floor or committee debate in the materials beyond the final vote and the bill’s stated purpose.
Contention
The main policy issue is the size and structure of the homestead exemption increase, including whether the constitutional floor should be raised to $25,000 and how much discretion the Legislature should have to modify the exemption in the future. Another potential point of concern is the fiscal effect on state and local property tax revenues, since the exemption reduces taxable value for qualifying property. The bill text itself does not show organized opposition, and the recorded Senate vote indicates no dissent, but the balance between tax relief for homeowners and revenue impacts is the central policy tension.
Proposes amendment to Constitution to require each house of the Legislature to meet four times annually solely to vote on bills that provide property tax relief.