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HJR 5

Increasing the Homestead Exemption

2026 Regular Session Introduced by Phil Mallow

Expands the homestead exemption to up to $80,000 for eligible homeowners by age 80, increasing by $20,000 at ages 70, 75, and 80.

To House Finance
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Bill Summary · HJR 5

Overview

  • Bill: House Joint Resolution 5 (HJR 5)
  • Session: 2026, West Virginia
  • Sponsor: Delegate Mallow (co-sponsor Phil Mallow)
  • Status: Introduced January 14, 2026; referred to Finance and then Judiciary
  • Type: Constitutional amendment proposed for voter ratification at the 2028 general election
  • Purpose: Increase the statewide homestead exemption progressively, reaching an $80,000 exemption for eligible individuals by age 80

Main purpose and intent

  • The resolution proposes amending Section 1b, Article X of the West Virginia Constitution to expand and accelerate the homestead exemption for residential property (real property and mobile homes used as a residence).
  • The stated purpose, as summarized in the measure, is to increase the maximum homestead exemption by $20,000 at five-year age intervals, culminating in an $80,000 exemption for those 80 years of age and older.

Key provisions and changes

  • Value and assessment framework (existing structure preserved with possible changes by general law):
    • Property subject to ad valorem taxes generally assessed at 60% of value, unless Legislature alters the rate by two-thirds vote in each house.
    • Statewide reappraisal requirements and methods remain, with phased implementation and another set of general-law provisions to govern application to various property types.
  • General Homestead Exemption (Subsection C):
    • Currently: The first $20,000 of assessed value is exempt for qualifying residents who are 65+ or permanently disabled, subject to general-law rules.
    • Proposed change: The exemption amount can be increased by the Legislature, with age-based increases scheduled every five years.
    • Eligibility: Real property or personal property in the form of a mobile home used as a residence, owned by a U.S. citizen resident of WV, with specifics tied to age and disability status.
    • Phase-in and limits: For exemptions beyond the base $20,000, the law would phase in these increases over a period not to exceed five years from the date appraised (1980 or later as applicable). No person may receive more than one exemption (per household).
    • Age-based escalators:
    • Increase by $20,000 at age 70
    • Increase by $20,000 at age 75
    • Increase by $20,000 at age 80 (resulting in an $80,000 maximum exemption for those aged 80 and over)
    • Additional provisions: Legislation may authorize property tax relief for tenants of residential or farm property.
  • Additional provisions on value and implementation (Subsections D and F):
    • Any statewide reappraisal value increases would be allocated over 10 years for each parcel (and similar phasing could be provided for subsequent reappraisals).
    • The Legislature retains plenary authority to implement equitable application of these changes by general law and may make laws retroactive to July 1, 1982, or later, to align with prior assessments.
  • Implementation and related tax measures (Subsections E and F):
    • The Legislature may propose statewide or local excess levies for schools as part of school funding adjustments, with mechanisms for converting or preserving existing local levies if a statewide excess levy is approved.
    • If a statewide excess levy is defeated, it does not invalidate existing local levies or prevent future local levies.

Who and what is affected

  • Primary beneficiaries: Homeowners meeting eligibility criteria for the homestead exemption (real property or mobile homes used as residences) who are U.S. citizens of West Virginia and who are 65+ or disabled, and now increasingly those under 65 who are progressing through the phased increases.
  • Property taxpayers: The exemption expansion reduces assessed value subject to ad valorem taxation for eligible properties, thereby reducing property tax liability for qualifying residents.
  • Tax administration: Changes require general-law procedures for phasing in increases, applying the exemption to various parcel types, and administration of statewide reappraisals and value adjustments.
  • Tenants: Potential property tax relief provisions for tenants of residential or farm properties under general law.

Procedural and timeline aspects

  • Ratification path: If approved by two-thirds of both chambers, the amendment would be submitted to the voters at the 2028 general election.
  • Timeline guidance within the bill:
    • For the increased exemptions to apply, age-based increases occur at designated ages (70, 75, 80) with a cap of $80,000 for those aged 80+.
    • Phase-in of new exemptions is limited to five years for properties appraised at or after certain dates; statewide reappraisals would be implemented with a 10-year allocation for value increases.
  • Designation: If enacted, the amendment would be numbered “Amendment No. 1” and officially titled the “Homestead Exemption Increase Amendment.”

Summary

HJR 5 seeks a constitutional amendment to substantially expand and accelerate the West Virginia homestead exemption. By structured, age-based increases (+$20,000 at ages 70, 75, and 80, totaling up to an $80,000 exemption for those 80+), the bill aims to provide greater property tax relief to eligible homeowners and mobile-home owners using their property as a primary residence. The measure preserves the existing framework for property valuation and statewide reappraisals, but directs the Legislature to implement the changes through general law with careful phasing and administrative rules. If approved by voters in 2028, the proposed changes would take effect per the phased schedule and new laws adopted to govern implementation.

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

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