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HJR 17

Removing real property taxes

2026 Regular Session Introduced by Adam Burkhammer

The bill would let the Legislature enact general laws exempting all or part of the value of owner-occupied residences (and mobile homes) from ad valorem taxes, via a constitutional

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Bill Summary · HJR 17

Summary of Bill: House Joint Resolution 17 (2026) – West Virginia

Purpose and intent

  • HJR 17 proposes a constitutional amendment to add a new section (§10-1d) in Article X (Taxation and Finance) of the West Virginia Constitution.
  • The amendment would authorize the Legislature to enact general laws that exempt from ad valorem taxation all or part of the value of owner-occupied real property used exclusively as a residence (and personal property in the form of a mobile home), provided the property is owned by a resident citizen of West Virginia.
  • The proposal aims to enable broad, future exemptions from property taxes on primary residences, subject to further general laws enacted by the Legislature. It explicitly states that no one person and their spouse may receive more than one exemption under this provision.
  • The measure would require ratification by voters at the next general election (scheduled for 2028).

Key provisions (as drafted)

  • Adds new constitutional authority: The Legislature may adopt general laws exempting from taxation:
    • Any amount of value of owner-occupied real property used exclusively as the owner's residence, or
    • Personal property in the form of a mobile home, used exclusively for residential purposes and occupied by the owner (or co-owners) who are citizens of the state.
  • Limitations:
    • No individual and spouse may obtain more than one exemption under this provision.
    • Any exemptions must be subject to requirements, limitations, and conditions set forth by general law.
  • Transitional note:
    • Properties that would have been subject to ad valorem taxation prior to the amendment would continue to be appraised and reappraised under existing law.
  • Naming and summary:
    • The amendment would be designated “Amendment No. 1” and titled “Exemption from Ad Valorem Taxation on Owner-Occupied Real Property.”
    • The stated purpose: to permit the Legislature to adopt general laws exempting certain value from real or personal property used as a primary residence for state citizens.

Affected parties and scope

  • Primary effects would be on property owners whose real property is owner-occupied and used as their residence.
  • The Legislature would have the authority to create exemptions through general laws (not via a bill attached to the Constitution itself).
  • The measure also encompasses mobile homes that are used as residential property.

Procedural and timeline aspects

  • Status: Introduced January 15, 2026; referred to the House Finance committee, then the Judiciary Committee; introduced in the House.
  • Ratification path:
    • If approved by both chambers, the proposed constitutional amendment would be submitted to the voters for ratification or rejection at the next general election in 2028.
  • If ratified, the amendment would become part of the West Virginia Constitution and would permit future general laws creating exemptions (subject to additional statutory details).

Potential implications to monitor

  • Revenue impact: Exemptions reduce local property tax collections, potentially affecting funding for schools, municipalities, and local services unless offset by other revenue or expanded state aid.
  • Administration: State and local assessors would continue to appraise properties as required, with exemptions governed by future general laws.
  • Equity and targeting: The text allows “any amount of the value” to be exempted, which could lead to broad or targeted exemptions depending on subsequent general-law design.
  • Fiscal planning: Governments would need to plan for potential changes in revenue streams and adjust budgets accordingly if exemptions are enacted.

If you’d like, I can provide a side-by-side comparison with current law on ad valorem taxation and a bulleted short-form voter guide.

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

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