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SJR 18

Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment

2026 Regular Session Introduced by Amy Grady

Proposes eliminating ad valorem real estate tax on the primary residence of WV citizens aged 65+ who occupy it, with a single exemption per household.

To Judiciary
#constitutionalamendments
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WeVote Research Nonpartisan
Bill Summary · SJR 18

Bill overview

  • bill: Senate Joint Resolution 18 (SJR 18)
  • session: 2026, West Virginia
  • purpose: Proposed constitutional amendment to eliminate ad valorem real estate taxes on the permanent residence of certain individuals

Main purpose and intent

  • The resolution would place before voters at the 2026 general election a constitutional amendment adding a new section (Section 1d) to Article X (Taxation and Finance).
  • The purpose is to eliminate property tax (ad valorem) on the permanent residence of eligible individuals—specifically those aged 65 or older who are citizens of West Virginia and occupy the property as their primary residence.

Key provisions and changes

  • New constitutional provision: Section 1d of Article X
    • Prohibits levying any tax on the value of certain real property used exclusively for residential purposes and occupied by the owner (or co-owner) as their primary residence, for 65-year-old or older homeowners who are WV citizens.
    • Capstone eligibility rule: no person and their spouse may receive more than one exemption under this provision.
    • Existing properties subject to ad valorem taxation prior to adoption will continue to be subject to appraisal/reappraisal in accordance with current law.
  • Administrative note:
    • The amendment would be designated as “Amendment 1” and summarized as: eliminating taxes on the permanent residence of eligible individuals.
  • Scope: applies to both real property and personal property in the form of a mobile home used for residential purposes and occupied as the primary residence by eligible individuals.

Who/what is affected

  • Affected individuals:
    • Homeowners aged 65 or older
    • West Virginia citizens
    • Owners who use the property as their primary residence (including co-owners)
  • Property types covered:
    • Real property (standard homesteads)
    • Personal property in the form of a mobile home used as a primary residence
  • Limitations:
    • Only one exemption per eligible person and spouse (no duplicative exemptions)

Procedural/timeline aspects

  • Introduction and referral:
    • Introduced February 5, 2026
    • Referred to the Senate Judiciary Committee, then to the Committee on Finance
  • Voter consideration:
    • The amendment would be submitted to voters at the next general election in 2026 for ratification or rejection.
  • Legal status:
    • As a constitutional amendment, it would require approval by two-thirds of the members elected to each house of the Legislature for referral to voters.
    • If ratified by voters, the amendment would become part of the West Virginia Constitution.

Potential impacts and considerations

  • Fiscal impact: The proposal would remove ad valorem taxes on eligible homeowners’ primary residences, reducing local government property tax revenue from those properties, potentially affecting county and local budgets and funding mechanisms.
  • Equity considerations: Aims to provide tax relief for seniors on their long-term primary residences; may have interactions with other senior or property tax relief programs.
  • Implementation: If approved, counties would continue to assess properties and apply the new exemption, subject to existing appraisal practices. The single-exemption cap means couples cannot double-count benefits.

If you’d like, I can provide a comparison to existing WV property tax exemptions or outline potential budgetary effects using typical property value assumptions.

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

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