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HJR 11

Amending the Homestead Exemption of the Constitution

2026 Regular Session Introduced by Chris Anders and 10 co-sponsors

The bill guarantees a minimum homestead exemption of at least $20,000 for eligible residential property, instead of the current fixed amount.

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Bill Summary · HJR 11

Overview

  • Bill: HJR 11 (West Virginia, 2026 Regular Session)
  • Type: House Joint Resolution proposing a constitutional amendment
  • Purpose: To amend section 1b, article X of the West Virginia Constitution to modify the language and applicability of the Homestead Exemption, effectively increasing the minimum exemption amount from the current standard of “the first $20,000” of assessed value to “not less than the first $20,000” for residential real or mobile home property owned by eligible residents.
  • Submission to voters: If the Legislature approves, the question of ratification would be placed on the 2026 general election ballot.

What the bill intends to change

  • Amend Article X, Section 1b (Homestead Exemption) to alter the statutory language from “the first $20,000” of assessed value to “not less than the first $20,000.”
  • The amendment is framed as part of a broader framework governing ad valorem taxation, assessment, reappraisal, and exemptions, but the substantive shift is the minimum exemption amount for qualifying homesteads.
  • Other provisions of Section 1b (including valuation, statewide reappraisal, phase-in, and related school levy rules) remain in the constitutional framework, with the new language designed to ensure the exemption is at least $20,000 and subject to general-law adjustments.

Who is affected

  • Homeowners and residents who own real property or a mobile home used as a primary residence and who meet eligibility criteria (U.S. citizen of West Virginia, age 65+ or permanently and totally disabled, or under 65 but qualifying under future general-law provisions) would be eligible for the homestead exemption.
  • The exemption applies to the portion of assessed value excluded from ad valorem taxation, with the exact amount previously “the first $20,000” now specified as “not less than $20,000.”
  • Additional general-law exceptions and enhancements may apply, including potential exemptions for other categories or for tenants, as contemplated by the broader homestead provisions.

Key provisions and mechanics

  • Constitutional baseline: The 1982 framework for property tax and homestead exemptions remains, but the wording in Subsection C is updated to guarantee at least a $20,000 exemption rather than a fixed “first $20,000.”
  • General-law authority: The Legislature retains authority to define additional exemptions or relief mechanisms beyond the minimum, subject to constitutional constraints.
  • Phase-in and applicability: The language indicates the exemption would be implemented and interacted with under general-law processes, including any phasing or adjustments as determined by the Legislature.
  • Related tax structure: The amendment sits within a broader system governing property value determinations, statewide reappraisals, and levies for schools, but the primary substantive impact is the updated exemption floor.

Procedural and timeline aspects

  • Introduction: January 14, 2026; referred to the Committee on Finance, then Judiciary.
  • Legislative path: If approved by two-thirds of both houses, the proposed amendment would be submitted to West Virginia voters at the 2026 general election for ratification.
  • Implementation: Upon voter ratification, the constitutional amendment would take effect as provided by the amendment’s text and subsequent general-law enactments implementing the new exemption performance and administration.

Potential impact and considerations

  • Fiscal: Increasing or guaranteeing a higher minimum homestead exemption could reduce property tax revenue for local governments and certain state programs, depending on subsequent general-law implementation and statewide reappraisal effects.
  • Equity and targeting: The change prioritizes a baseline exemption of at least $20,000, which could disproportionately benefit long-standing homeowners, seniors, and disabled residents who qualify for the exemption.
  • Administrative: Counties and local assessors would administer the exemption under the amended constitutional standard, potentially affecting how exemptions are calculated, capped, and phased in or out over time.

Note: The summary reflects the text’s stated intent and provisions as introduced; final effects hinge on voter ratification and subsequent general-law implementation.

Compiled from official sources — confirm details with the bill’s official record.

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