Repeal of Property Taxes

2026 Regular Session Introduced by Chris Anders and 3 co-sponsors

Proposes repealing all ad valorem taxes on homestead real property, effective if voters approve, with the Legislature required to replace county revenue lost.

To House Finance

#taxation

Overview

House Joint Resolution 30 (WV, 2026 Regular Session) proposes a constitutional amendment allowing the Legislature to repeal all ad valorem taxation on homestead real property, effective July 1, 2027. The resolution would place the amendment on the 2026 general election ballot for voter ratification. If approved, the Legislature would be required to create a mechanism to replace the lost funding to counties that currently receive revenue from the homestead property tax.

Main purpose and intent

Authorizes the repeal of all ad valorem taxation on homestead real property.

Delegates to the Legislature the authority to eliminate this tax and to design replacement funding mechanisms for counties.

Sets a clear effective date: July 1, 2027, for the repeal to take effect, contingent on voter ratification of the amendment.

Key provisions

Constitutional amendment authority: Adds a new section (section one-d, article X) to the West Virginia Constitution.

Economic impact prerogative: Repeals ad valorem taxes on homestead real property statewide, subject to the constitutional amendment being ratified.

Replacement funding mechanism: Requires the Legislature to establish a plan to replace revenue to counties that currently rely on homestead property tax revenues.

Ballot action: Submits the amendment to voters at the next general election in 2026 for ratification or rejection.

Designation and summary: The amendment would be numbered "Amendment No. 1" and titled "Amendment Authorizing the Legislature to Eliminate the Tax on Real Property," with a summarized purpose describing the repeal and need for replacement funding.

What would be affected

Homestead real property owners: The real property tax levy on primary residences (homestead) would be repealed.

Counties: Counties currently collecting ad valorem revenue from homestead taxes would lose that source of funding unless replaced by alternative revenue mechanisms.

State fiscal framework: The state’s tax system and fiscal planning would need adjustments to accommodate the revenue shift and replacement funding.

Procedural and timeline aspects

Introduction and referral: Introduced January 29, 2026; referred to the Committee on Finance, then Judiciary.

Ballot eligibility: Requires two-thirds approval in both houses of the Legislature to place the amendment on the 2026 general election ballot.

Ratification date: If approved by voters in 2026, the repeal would become effective July 1, 2027.

Legislative duties post-approval: The Legislature would be responsible for creating a mechanism to replace county funding lost from the repeal.

Considerations for readers

The proposal is a constitutional amendment, not an ordinary statute, and would require voter approval to take effect.

The key policy trade-off is a nationwide (statewide) elimination of a property tax on primary residences in exchange for a replacement funding plan for counties.

Details of the replacement funding mechanism (how funds would be replaced, sources, timelines, and impact on state and local budgets) would be developed by the Legislature if the amendment is ratified.

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