HJR17 is a proposed constitutional amendment that would authorize the West Virginia Legislature to enact general laws exempting some or all of the value of owner-occupied residential real property from ad valorem property taxation. The amendment also extends that authority to certain mobile homes used exclusively for residential purposes and occupied by the owner, provided the owner is a citizen of West Virginia. It would be submitted to voters at the 2028 general election if approved by the Legislature.
The resolution does not itself eliminate property taxes; instead, it changes the state constitution to allow future legislation ending or reducing taxation on qualifying owner-occupied homes. It also states that property subject to taxation before adoption would continue to be appraised and reappraised under current law, and it limits the exemption so that a person and spouse may not receive more than one exemption. The exact scope, conditions, and limitations would be left to later general law.
Impact
If adopted by the Legislature and ratified by voters, HJR17 would amend Article X of the West Virginia Constitution to give lawmakers explicit authority to exempt owner-occupied residential property and certain mobile homes from ad valorem taxation. This would affect state tax policy and local property tax bases by allowing the Legislature to reduce or eliminate property taxes on qualifying primary residences, while preserving existing appraisal and reappraisal procedures unless changed by future law. The resolution would not by itself change tax collections immediately, but it would create constitutional permission for future implementing legislation.
Sentiment
The available context suggests the bill is framed positively by its sponsor as a property-tax relief measure, reflected in the caption "Removing real property taxes" and the resolution's purpose statement. No committee transcript or vote record is provided, so there is no documented debate or recorded opposition in the supplied materials. Based on the text alone, the measure appears intended to appeal to homeowners and taxpayers seeking relief from residential property taxes.
Contention
The main point of contention likely concerns the fiscal and policy consequences of removing or reducing property taxes, since those taxes are a major source of revenue for local governments and school systems. Another potential issue is the bill's limitation to owner-occupied property and to citizens of the state, which could raise questions about fairness, eligibility, and administrative enforcement. Because the resolution only authorizes future legislation, any later debate would likely center on how broad the exemption should be, whether it should apply to all or only some residential value, and how local revenue losses would be offset.