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HJR 28

Property taxes would end at the time that a morgage is paid off unless the property is left abandoned for more than four years

2026 Regular Session Introduced by Jordan Bridges and 8 co-sponsors

HJR 28 would permit future general laws to exempt all or part of the ad valorem tax on owner-occupied, mortgage-free residential property (including some mobile homes) in WV.

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Bill Summary · HJR 28

Summary of Bill: HJR 28 (2026) – West Virginia

Purpose and overall intent

  • HJR 28 proposes a constitutional amendment that would authorize the Legislature to enact laws exempting a portion (or all) of the value of owner-occupied real property from ad valorem property taxation for properties that are not encumbered by a mortgage.
  • The amendment would allow exemptions only for owner-occupied residential property (including a mobile home used as a residence) owned by a citizen of West Virginia.
  • The measure targets properties with no current mortgage and would apply for as long as the property remains unencumbered by a mortgage.
  • The amendment is designed to be placed before voters at the 2026 general election for ratification or rejection.

Key provisions (constitutionally framed)

  • Adds a new section (§10-1d) to Article X (Taxation and Finance) of the West Virginia Constitution.
  • Core entitlement:
    • The Legislature may, by general law, exempt from ad valorem taxation any amount of the value of owner-occupied real property (or a mobile home used as residential property) that is not encumbered by a mortgage.
    • Eligibility is limited to individuals who are citizens of West Virginia.
    • A single household cannot receive more than one exemption (i.e., per married couple or co-owners, one exemption total).
    • Any exemptions would be governed by general laws specifying requirements, limitations, and conditions.
  • Transitional note:
    • Properties that would have been subject to ad valorem taxation at the time the amendment is adopted would still be assessed/reassessed under existing law until their current processes are complete.

Who would be affected

  • Owner-occupied residential property owners with no mortgage on their property.
  • Eligible homeowners would potentially receive an exemption of all or part of their property's value from ad valorem taxes, as determined by future general laws implementing the amendment.
  • Mobile homeowners used as primary residences are included if they are not mortgage-encumbered and meet residency and citizenship requirements.

Procedural and timeline aspects

  • Legislative process:
    • The bill is a joint resolution proposing a constitutional amendment.
    • If approved by two-thirds of both chambers, the question would be placed on the ballot for ratification or rejection at the 2026 general election.
  • Effective implementation:
    • Any exemptions would be implemented through future general laws adopted by the Legislature, within constitutional parameters.
    • The measure is not immediately changing tax law; it authorizes future lawmaking to create exemptions.
  • Fiscal note:
    • A fiscal note accompanies the proposal, indicating potential budgetary and revenue implications would be assessed via the general laws enacted under the amendment.

Potential impacts and considerations

  • Revenue impact: Broad exemptions from property taxes could reduce local government revenue, affecting funding for schools, public safety, and local services unless offset by alternative revenue strategies or targeted exemptions.
  • Equity considerations: The exemption applies only to owner-occupied, mortgage-free properties and to citizens of the state, which could prioritize certain homeowners or affect non-owner-occupied properties differently.
  • Implementation: The exact scope (full exemption vs. partial) and eligibility criteria would depend on future general laws adopted under the constitutional authorization.
  • Abandonment provision note: The amendment does not address abandonment timeframes directly in the text; current law would continue to apply for properties abandoned for more than four years in other respects, but tax exemptions would apply only so long as there is no mortgage.

Bottom line

HJR 28 seeks to empower the Legislature to eliminate ad valorem property taxes for unencumbered owner-occupied residential property (including certain mobile homes) through general laws, by amending the West Virginia Constitution to authorize such exemptions. The measure would be decided by voters in the 2026 general election if approved by the Legislature. Subsequent details—such as the exemption amount, eligibility rules, and funding—would be determined by future enacted laws.

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

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