WeVote
Log In

Bill

Bill

SJR 11

Homestead Exemption Increase Amendment

2026 Regular Session Introduced by Trenton Barnhart and 10 co-sponsors

The measure would raise the basic West Virginia homestead exemption at least to $25,000 and allow phased increases up to $40,000 through general-law changes.

To House Finance
#constitutionalamendments
0
WeVote Research Nonpartisan
Bill Summary · SJR 11

Overview

Senate Joint Resolution 11 (SJR 11) of the 2026 West Virginia regular session proposes a constitutional amendment to modify the state’s homestead exemption and related property tax provisions. If approved by two-thirds of both houses and ratified by voters in the 2026 general election, the amendment changes the amount of the homestead exemption and establishes a framework for phased, periodic increases up to a target level of $40,000.

  • Jurisdiction: West Virginia
  • Subject: Homestead exemption increase and related property tax provisions
  • Current status: Introduced and referred to Judiciary, then Finance; subsequently advanced in the Senate and sent to the House with amendments. Pending potential voter ratification in 2026 general election.

Main Purpose and Intent

  • Increase the basic homestead exemption from $20,000 to not less than $25,000.
  • Establish a mechanism for periodic increases beyond $25,000 until the exemption reaches $40,000.
  • Ensure the increase remains subject to general law and phased in over time, rather than immediate full implementation.
  • Maintain the statute’s existing framework for statewide property tax assessment, reappraisal, and exemptions while enabling targeted expansion of relief for residential homeowners.

Key Provisions and Changes

  • Section amending Article X, §1b (Property Tax Limitation and Homestead Exemption):

    • Subsection C (General Homestead Exemption):
    • Replaces the current floor of “the first $20,000” of assessed value with “not less than the first $25,000” for real property (and mobile homes used as residences) owned by a qualifying resident.
    • The exemption applies to property occupied as the owner’s residence by a West Virginia citizen who is 65 or older or is permanently and totally disabled, with the exemption amount to be set and adjusted by general law.
    • The Legislature may enact general-law provisions for additional exemptions up to (but not below) $25,000 for younger or non-disabled residents, subject to applicable requirements and conditions set by law.
    • Any additional increases beyond $25,000 must be enacted via general law and are to be phased in, with a target path to reach $40,000.
    • Caps: No person or household may receive more than one homestead exemption; applicability is subject to general-law constraints.
    • The amendment also contemplates general-law-based property tax relief for tenants of residential or farm property.
    • Subsection D (Additional Limitations on Value) and Subsection E (Levies for Free Schools) retain framework for phasing in value changes and, if desired, allowing a statewide excess levy for schools, subject to voter approval and constitutional procedures.
    • Subsection F (Implementation) clarifies that the amendment’s provisions take precedence in case of conflict with other constitutional provisions and authorizes retroactive-law adjustments for pre-reappraisal taxes if needed.

  • Summary statement of purpose (as required by the constitution): “The purpose of this amendment is to change the language relating to the amount of the Homestead Exemption from ‘the first $20,000’ to ‘not less than the first $25,000’ and to provide for periodic additional increases until such time as the exemption reaches $40,000 of the Homestead Exemption.”

Who Would Be Affected

  • Primary: Residential homeowners (and owners of mobile homes used as residences) who are citizens of West Virginia, particularly those 65+, or those who are permanently and totally disabled, would benefit from an increased exemption from ad valorem property taxes.
  • Secondary: Younger homeowners and non-disabled residents could receive a larger exemption in the future if general-law provisions are adopted, subject to phasing and conditions.
  • Tenants: The bill contemplates general-law-based property tax relief for residential or farm tenants.
  • Localities and school districts: Existing property tax structures, reappraisal processes, and school funding mechanisms remain in place, with potential adjustments if state-wide levies or school funding changes are enacted by general law or by voter-approved measures.

Procedural and Timeline Aspects

  • Introduction and referrals:
    • Introduced January 14, 2026; first to the Judiciary Committee, then to Finance.
  • Legislative path:
    • Passed the Senate with amendments (3rd reading in March 2026) and ordered to the House.
    • In the House, referrals to Finance and subsequent consideration occurred in March 2026.
  • Constitutional procedure:
    • As a Senate Joint Resolution proposing a constitutional amendment, the measure must be approved by two-thirds of elected members in both chambers and then submitted to voters at the next general election (scheduled for 2026).
    • If ratified by voters, the amendment becomes part of the state constitution and the Legislature may implement the changes to the homestead exemption and related provisions via general law.
  • Effective and implementation notes:
    • The language indicates a phased approach: increases to the exemption would be implemented over time, with a cap of $40,000, and governed by general-law provisions.
    • The amendment anticipates coordination with statewide reappraisal timelines and the distribution of value increases over a 10-year period following major reappraisals.

Practical Implications

  • Tax relief would gradually expand for qualifying homeowners, potentially reducing property tax burdens for long-standing residents, especially seniors and disabled individuals.
  • The phased-in approach seeks to balance increased exemptions with statewide revenue and local government funding considerations.
  • The measure preserves flexibility for the Legislature to adjust exemption amounts and eligibility criteria through general law, subject to constitutional constraints and voter approval where required.

If you’d like, I can provide a side-by-side comparison of current law vs. the proposed changes or a simplified one-page briefing for voters.

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

Sign in to ask a question.