West Virginia House Bill HJR30

West Virginia 2026 Regular Session

• Introduced: 1/29/26
• Refer: 1/29/26

Caption

Repeal of Property Taxes

Summary

House Joint Resolution 30 proposes a constitutional amendment to authorize the Legislature to eliminate all ad valorem property taxes on homestead real property in West Virginia. If approved by voters at the 2026 general election, the amendment would add a new section to Article X of the state constitution stating that, effective July 1, 2027, all ad valorem taxation on homestead real property is repealed. The resolution also states that the Legislature would be required to create a mechanism to replace the funding counties currently receive from homestead real property taxes. In practical terms, the measure would not itself create the replacement funding system, but would give the Legislature constitutional authority to end the tax and then develop a substitute revenue source for county governments.

Impact

If adopted, the amendment would change West Virginia’s constitution by removing the state’s authority to levy ad valorem taxes on homestead real property and by directing the Legislature to replace the resulting county revenue. This would affect homeowners, county governments, and the state’s property tax structure, potentially reducing tax burdens on homestead property while shifting fiscal responsibility to whatever replacement funding mechanism the Legislature enacts.

Sentiment

The bill’s stated purpose suggests a generally pro-tax-relief posture, emphasizing elimination of homestead property taxes. Based on the available record, there is no committee transcript or vote history showing formal debate, so the overall sentiment cannot be measured from discussion. The caption and resolution language indicate support from the sponsors for property tax repeal, but no recorded opposition or endorsement beyond the bill text is available.

Contention

The main point of contention is likely fiscal: eliminating homestead property taxes would reduce a source of county revenue, so the bill explicitly requires a replacement funding mechanism. That creates a policy tradeoff between tax relief for homeowners and maintaining stable local government funding. Another likely issue is that the measure is a constitutional amendment, meaning it requires voter approval and would bind the Legislature’s authority unless amended again.