House Joint Resolution 5 proposes a constitutional amendment to increase West Virginia’s homestead property tax exemption for eligible homeowners. Under the resolution, the first $20,000 of assessed value would remain exempt for qualifying residents age 65 and older or permanently and totally disabled, and the exemption would then increase by an additional $20,000 at ages 70, 75, and 80, reaching a maximum exemption of $80,000 for eligible residents age 80 and older. The measure also retains the existing framework allowing the Legislature to set conditions by general law and preserves related provisions on property assessment, reappraisal, and school levy authority.
If approved by the Legislature and ratified by voters at the 2028 general election, the amendment would change Article X, Section 1b of the West Virginia Constitution. It would directly affect ad valorem property taxation by expanding the amount of residential property value shielded from taxation for older homeowners, and it would likely reduce property tax bills for qualifying seniors and disabled residents. The resolution also keeps in place the Legislature’s authority to provide tax relief for tenants and to manage implementation through general law.
The general sentiment reflected in the bill text is supportive of tax relief for older residents, with the proposal framed as an increase in the homestead exemption and a benefit for long-term homeowners. Because there are no committee transcripts or recorded votes provided, there is no documented debate or formal opposition in the available materials. The bill appears to be introduced as a policy measure aimed at easing property tax burdens on seniors rather than as a contested fiscal restructuring.
The main point of potential contention is fiscal impact: expanding the exemption would reduce taxable property value and could lower local and state property tax revenue, which may affect school funding and local government budgets. Another possible issue is equity, since the benefit is limited to qualifying homeowners and does not extend equally to all taxpayers. The resolution also leaves significant implementation details to future general law, including eligibility, phase-in rules, and any interaction with existing property tax relief programs.
Impact
The resolution would amend the West Virginia Constitution’s property tax provisions to expand the homestead exemption for eligible homeowners, increasing the exempt assessed value in stages from $20,000 at age 65 to $80,000 at age 80. This would reduce ad valorem property tax liability for qualifying senior citizens and permanently and totally disabled residents who own and occupy residential property or a mobile home as their residence. It would also preserve the Legislature’s authority to set eligibility rules, phase-in requirements, and related tax relief provisions by general law, while leaving the broader property tax and school levy framework intact.
Sentiment
The available materials suggest generally favorable sentiment toward the bill because it is presented as a targeted tax relief measure for older residents and disabled homeowners. No committee testimony or vote record is provided, so there is no documented opposition or amendment activity in the record supplied. The bill’s framing indicates a pro-relief, pro-senior policy approach rather than a controversial structural change.
Contention
The most likely area of contention is the fiscal effect on state and local revenues, since a larger homestead exemption would remove more property value from the tax base. Local governments and school systems could be concerned about reduced revenue or pressure to offset losses through other levies. A second possible point of debate is whether the benefit is appropriately targeted, because it favors homeowners meeting age or disability criteria and does not provide comparable relief to other taxpayers or renters. Implementation details left to future legislation could also draw scrutiny.
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.