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HJR 15

Increase Homestead exemption

2026 Regular Session Introduced by Phil Mallow

HJR 15 would constitutionally authorize staged increases to the homestead tax exemption for eligible low-income homeowners, reaching $100,000 at age 85, via general-law steps.

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Bill Summary · HJR 15

Summary of Bill: HJR 15 (2026) – Increase Homestead Exemption (West Virginia)

What the bill aims to do

  • Proposes an amendment to the West Virginia Constitution (Section 1b, Article X) to authorize increasing the homestead exemption for residential property for certain homeowners.
  • The amendment would apply to individuals with annual income not exceeding $20,000 and would increase the first $20,000 of assessed value in increments, ultimately reaching a larger exemption at older ages.
  • The proposed amendment is designated as “Amendment No. 1” and titled the “Authorization to increase homestead exemption amendment.”
  • The question of ratification would be placed before voters at the next general election in 2028.

Key provisions and changes (substantive content)

  • Current framework (Subsection C) provides a baseline homestead exemption of the first $20,000 of assessed value for real or mobile home property used as a residence, with conditions tied to age (65+) or disability and other general-law restrictions.
  • The amendment would authorize the Legislature to enact general-law-based expansions to the homestead exemption in stages:
    • Eligible property remains owner-occupied residential property (real property or personal property in the form of a mobile home).
    • Eligibility currently includes citizens of the state who are 65+ or who are permanently and totally disabled; the amendment would allow higher exemptions for those under 65 who are not disabled, as well as broader relief mechanisms as determined by general law.
    • A key feature is an incremental increase: eligible homeowners with annual income not exceeding $20,000 would receive an additional exemption that grows by $20,000 every five years.
    • The incremental increases would continue until a maximum exemption of $100,000 is reached at age 85.
    • The five-year cadence and $20,000 increments apply to the exemption amount for those meeting income criteria.
  • The Legislature would have broad authority to implement and phase in these changes by general law, including:
    • Determining the exact mechanisms for phasing in the increased exemption.
    • Setting any additional qualifying criteria or limitations.
    • Ensuring compliance with the constitutional framework and any related tax relief provisions (including tenant protections, if applicable).
  • The amendment emphasizes that the increased exemption would apply within counties where property was appraised at value as of January 1, 1980 or thereafter, consistent with the existing framework for the baseline exemption and its phased implementation.

Who would be affected

  • Property owners who use a property as their primary residence (real property or mobile homes) in West Virginia.
  • Specifically targeted to those with annual income not exceeding $20,000, who would receive additional exemption increases over time.
  • Over the course of the policy, as the exemption escalates to higher dollar amounts (up to $100,000 at age 85), more homeowners would benefit from reduced ad valorem property taxes on their homesteads.
  • Local taxing jurisdictions and school funding considerations would be affected indirectly, given changes in the property tax base.

timeline and procedural aspects

  • Introduction and referral: Introduced January 14, 2026; referred to the House Finance Committee, then the Judiciary Committee.
  • Legislative action: As a joint resolution proposing a constitutional amendment, it would require two-thirds approval in both chambers.
  • Voter ratification: If approved by the Legislature, the proposed amendment would be placed on the ballot for ratification or rejection at the next general election, anticipated in 2028.
  • Implementation: If ratified, the Legislature would enact general laws to carry out the increased exemptions, including phased-in timelines and eligibility criteria, consistent with the amendment’s framework.

Notable legal framing

  • The measure is structured as a constitutional amendment, meaning enduring changes to the state constitution would be required to implement the increased homestead exemption.
  • The language anticipates potential conflicts with other constitutional provisions and asserts that the amendment’s provisions prevail in case of inconsistencies.
  • The bill explicitly designates the amendment with a summary of purpose to “increase homestead exemption” and to allow increments in $20,000 steps every five years for qualifying income levels, with a ceiling of $100,000 exemption at age 85.

Bottom line

HJR 15 seeks constitutional authorization for a staged increase in the homestead property tax exemption for eligible homeowners earning up to $20,000 annually, culminating in a $100,000 exemption at age 85. The Legislature would implement the details through general law, with a phased rollout over time, and voters would decide on ratification in the 2028 general election.

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

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