Amending the Homestead Exemption of the Constitution
Summary
House Joint Resolution 11 proposes a constitutional amendment to increase the floor for West Virginia’s homestead property tax exemption. Under current constitutional language, the exemption is set at “the first $20,000” of assessed value for qualifying owner-occupied residential property or mobile homes. The resolution changes that language to “not less than the first $20,000,” which would allow the Legislature, by general law, to set a larger exemption amount in the future without needing another constitutional amendment.
The proposal preserves the existing structure of the homestead exemption for eligible homeowners who are 65 or older or permanently and totally disabled, and it also retains the Legislature’s authority to create a similar exemption for qualifying homeowners under 65 who are not disabled. The resolution does not itself raise the exemption amount above $20,000; instead, it creates constitutional flexibility for future increases and keeps the rest of Article X’s property tax and reappraisal framework in place.
Impact
If adopted by voters, the amendment would change the state constitution’s homestead exemption provisions in Article X, section 1b, making the minimum exemption amount at least $20,000 rather than fixed at exactly $20,000. This would give the Legislature authority to enact a higher homestead exemption by ordinary law, potentially reducing ad valorem property tax liability for qualifying homeowners and mobile home owners. The amendment would affect property tax administration, local tax bases, and the scope of relief available to elderly, disabled, and potentially younger homeowners if the Legislature expands the exemption under existing constitutional authority.
Sentiment
The bill’s framing suggests a generally supportive policy goal of expanding property tax relief, especially for homeowners who are older, disabled, or otherwise burdened by rising property values. Because the resolution is limited to allowing future increases rather than mandating an immediate change, it appears designed as a permissive measure rather than a direct tax cut. No committee transcripts or recorded votes were provided, so there is no documented debate or vote-based sentiment in the available materials.
Contention
The main point of potential contention is fiscal: increasing the homestead exemption can reduce property tax revenue for counties, school districts, and other local taxing entities, which may raise concerns about funding for public services. Another likely issue is policy scope—supporters may view the amendment as needed flexibility to provide more homeowner relief, while opponents may prefer to keep the exemption fixed or worry that future legislative increases could shift tax burdens onto other property owners. The text also preserves broad legislative discretion, which could be debated by those concerned about how and when any expanded exemption would be implemented.
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.