House Joint Resolution 1 proposes a constitutional amendment to increase West Virginia’s homestead exemption from the first $20,000 of assessed value to the first $50,000. The amendment would be submitted to voters at the 2026 general election if approved by the Legislature. The resolution keeps the existing structure of Article X, section 1b, but updates the exemption amount in the constitutional text and the accompanying summary statement.
The measure would expand property tax relief for qualifying homeowners and mobile home owners who use the property exclusively as a residence. The exemption would continue to apply to citizens of the state who are 65 or older or permanently and totally disabled, and the Legislature would retain authority to establish additional homestead relief for homeowners under 65 who are not disabled, subject to general law and phase-in requirements. The resolution also preserves provisions allowing tax relief for tenants and maintaining the broader framework for property tax assessment, reappraisal, and school levy authority.
Impact
If adopted by voters, the amendment would change the West Virginia Constitution’s homestead exemption provision and increase the amount of assessed residential property shielded from ad valorem taxation. This would likely reduce property tax liability for eligible homeowners and mobile home owners, with the largest direct benefit going to seniors and disabled residents already covered by the constitutional exemption. It would also affect county and local tax revenues to the extent the larger exemption reduces the taxable base, while leaving intact the Legislature’s authority over implementation, phase-in, and related property tax relief statutes.
Sentiment
The available record shows the bill was introduced and referred to the House Committee on Finance and then the Judiciary, but no committee transcript or vote history is provided. Based on the bill’s purpose and caption, the measure appears to be framed as a tax-relief proposal for homeowners, especially older and disabled residents. Because there are no recorded debates or votes in the provided materials, there is no documented formal support or opposition in the record beyond the proposal itself.
Contention
The main policy issue is the size of the exemption increase and its fiscal effect on state and local governments. Supporters would likely view the measure as meaningful property tax relief for homeowners, while opponents may be concerned about reduced local revenue, especially for counties and school funding. Another point of potential contention is whether the exemption should be expanded only for seniors and disabled residents or also extended to younger homeowners through legislative action, since the resolution preserves legislative discretion for additional relief under general law.
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.