HJR15 is a proposed constitutional amendment that would change West Virginia’s homestead property tax exemption. Under the resolution, eligible homeowners and mobile home owners who use the property as their residence could receive an additional exemption if their annual income does not exceed $20,000. The proposal would increase the exemption in $20,000 increments every five years, with the stated goal of phasing the benefit up to a maximum exemption of $100,000 by age 85.
The resolution would place the amendment before voters at the 2028 general election. It also retains the existing homestead exemption framework for seniors age 65 and older and permanently and totally disabled residents, while adding a new income-based enhancement for lower-income eligible taxpayers. The measure is framed as an amendment to Article X of the state constitution, so it would alter the constitutional rules governing ad valorem property taxation rather than merely changing ordinary statute.
Impact
If approved by voters, the amendment would require changes to West Virginia’s constitutional property tax provisions and likely prompt implementing legislation to define eligibility, administration, and phase-in details. It would reduce taxable assessed value for qualifying homesteads, lowering property tax bills for eligible low-income homeowners and certain mobile home owners, and could affect local government and school revenue collections that rely on ad valorem property taxes. The proposal would also expand the Legislature’s authority to structure property tax relief for this group through general law.
Sentiment
No committee transcripts or recorded votes were provided, so there is no documented debate or formal vote history to gauge legislative sentiment. Based on the text alone, the measure appears intended as targeted tax relief for seniors, disabled residents, and low-income homeowners, suggesting a generally sympathetic policy purpose. The resolution’s framing as a constitutional amendment and its referral to Finance and Judiciary indicate it would likely be reviewed for fiscal and legal implications.
Contention
The main points of potential contention are fiscal impact, eligibility design, and the effect on local tax bases. Supporters would likely emphasize relief for older and lower-income residents, while critics may focus on reduced property tax revenue for counties, municipalities, and school systems, as well as the complexity of phasing in the exemption and verifying income eligibility. Another possible issue is whether the amendment’s income threshold and age-based escalation are the best way to target tax relief compared with broader or more uniform homestead exemptions.
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.