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HJR 21

Senior Citizen Homestead Valuation Amendment

2026 Regular Session Introduced by Bill Bell and 4 co-sponsors

Amends WV Constitution to lock a senior homeowner’s property tax base to the 65th birthday or purchase date value, reducing future tax increases for eligible homesteads.

To House Finance
#constitutionalamendments #taxation
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Bill Summary · HJR 21

Bill Overview

  • Bill: HJR 21 (2026)
  • Jurisdiction: West Virginia
  • Type: House Joint Resolution proposing a constitutional amendment
  • Sponsor(s): Delegates G. Howell, S. Street, S. Sheedy, B. Bell, J. Street, W. Willis, M. Miller; Co-sponsors include George Street, Chuck Sheedy, Gary Howell, Bill Bell, George Miller
  • Introduced: January 20, 2026
  • Status: Introduced and referred to Finance, then Judiciary

Primary Purpose

  • To amend the West Virginia State Constitution (Section 1b, Article X) to create a “Senior Citizen Homestead Valuation Amendment.”
  • The core intent is to lock the assessed value of a qualifying homestead for property tax calculations at the time the owner-occupant turns 65 or purchases the property, whichever is later. The aim is to provide a predictable, potentially reduced property tax burden for eligible senior homeowners.

Key Provisions

  • General framework: The amendment would modify property taxation as it applies to homesteads, with a distinct treatment for seniors aged 65 and older.

  • Subsection A–Value and Assessment:
    Maintains a baseline framework for ad valorem taxation, allowing the Legislature to set uniform assessment percentages (currently 60% of value, subject to possible changes by two-thirds legislative agreement). Specifics about statewide reappraisal timing and base-year references are retained.

  • Subsection B–Determination of Value:
    Requires periodic statewide reappraisal of all property, tied to a base year, with uniform application across property classes. The 1980 base-year reappraisal framework and consideration of farm values remain referenced.

  • Subsection C–General Homestead Exemption:
    Retains a general homestead exemption (first $20,000 of assessed value) for residential properties occupied by a qualifying citizen (65+ or permanently disabled) or certain exemptions for younger disabled residents, with conditions and phasing as dictated by general law.

  • Subsection D–Homestead Valuation for Senior Citizens (the proposed core change):
    For eligible properties, the ad valorem tax rate would be calculated using the assessed value at the time the owner-occupant turned 65 or moved into the property, whichever occurred later. Eligible properties must be real property (or a mobile home), used exclusively for residential purposes, and occupied by the owner as the principal residence who is a U.S. citizen and 65+.

  • Subsection D–E Additional Limitations on Value:
    If a statewide reappraisal occurs, any resulting increase in value over the previously assessed value would be phased in over 10 years. The Legislature may extend phasing in for future statewide reappraisals as well.

  • Subsection E–F Levies for Free Schools:
    The amendment preserves existing mechanisms to support school funding, including potential statewide or local excess levies, revenue allocation, and related provisions for statewide efforts while protecting local school district funding arrangements.

  • Subsection F–G Implementation:
    If any provision conflicts with the Constitution, the new provisions prevail. The Legislature retains broad authority to enact general laws to ensure equitable application and to address retroactivity for tax assessments prior to the first statewide reappraisal (as far back as July 1, 1982, or later per law).

  • Constitutional Amendment Process:
    If approved by two-thirds in both houses, the proposed amendment would be submitted to the voters in the 2028 general election for ratification or rejection.

  • Summary of Purpose (as stated in the bill):
    “To amend the State Constitution to lock the value of a homestead property owned by a citizen of 65 years of age or older, for the purpose of calculating property taxes, at the assessed value when the owner-occupier turned 65 or purchased the property, whichever occurred later.”

Who/What Is Affected

  • Eligible homeowners: Real property (or mobile homes used as residential property) where the owner is 65+ or fully disabled (per existing disability definitions) and occupies the property as their primary residence.
  • Property tax calculations: The assessed value used to determine ad valorem taxes for these qualified homesteads would be the value at the later of turning 65 or purchasing the home.
  • Tax administration: Local assessors and state tax policy makers would implement the new valuation rule, including any required phasing and retroactive adjustments as determined by general law.
  • Non-qualified properties: Other properties and homeowners would continue to be governed by existing valuation and reassessment procedures.

Procedural and Timeline Notes

  • Process: Joint resolution proposing a constitutional amendment. Requires two-thirds passage in both chambers.
  • Voter ratification: If approved by both chambers, the amendment would be placed on the ballot for the 2028 general election.
  • Implementation: The bill contemplates general-law mechanisms to implement and harmonize any conflicts, with potential retroactive applicability to assessments prior to the first statewide reappraisal (and a phasing plan for value increases).

Potential Impacts (Considerations)

  • Tax Stability for Seniors: Could reduce variability in property tax bills for seniors by anchoring valuation to a fixed point in time (65th birthday or home purchase).
  • Budget and Levy Implications: Local and state fiscal planning may be affected due to changes in property tax assessments and potential phasing requirements.
  • Equity and Access: The provision targets senior homeowners, potentially altering equalization dynamics among property classes and across counties during reappraisals.
  • Transition: The 10-year phasing for value increases aims to smooth transitions after statewide reappraisals.

If you’d like, I can add a brief comparison to current WV property tax rules or outline potential fiscal impact scenarios based on hypothetical enrollment of properties and geographic variation.

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

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