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SJR 21

Taxpayers' Bill of Rights Amendment

2026 Regular Session Introduced by Mike Azinger and 4 co-sponsors

Establishes a Taxpayers’ Bill of Rights capping state expenditures to population growth plus inflation, limiting annual budget growth if approved by voters.

To Finance
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Bill Summary · SJR 21

Overview

  • Bill: Senate Joint Resolution 21 (SJR 21)
  • Session: 2026, West Virginia
  • Purpose: Amend the West Virginia Constitution to establish a Taxpayers’ Bill of Rights (TBOR) by adding a new constitutional section that limits state expenditures to the growth in population plus inflation. The measure also includes procedural steps to place the amendment on the ballot and to inform registered voters.

Key provisions

  • Constitutional amendment: Adds Article X, Section 13, titled the “Taxpayers’ Bill of Rights.”
  • Expenditure limitation: State government may not increase expenditures by more than the sum of:
    • Growth in the population, and
    • Inflation
  • Ballot process and designation:
    • If approved, the amendment would be ratified or rejected by West Virginia voters at the next general election in 2026.
    • The measure is proposed as Amendment 1 to Article X of the West Virginia Constitution.
  • Information to voters:
    • The amendment requires mailing information to registered voters (as part of the legislative resolution’s provisions).
    • A summarized statement of the purpose is required to accompany the proposal when presented to voters.
  • Procedural path within the Legislature:
    • Referred to the Senate Judiciary Committee, then to the Finance Committee for consideration.
    • A committee substitute was reported to Finance on February 25, 2026.
  • Sponsors:
    • Primary sponsor: Senator Willis
    • Co-sponsors: Patricia Rucker, Mike Azinger, Chris Rose, Jay Taylor, Brian Helton

Who/what would be affected

  • State government: The primary impact would be on the capacity of the state to increase expenditures from one biennium to the next, subject to the population growth plus inflation constraint.
  • State budgeting process: The TBOR would impose a cap on annual or biennial expenditure growth, potentially influencing budgeting, appropriations, and fiscal planning.
  • Voters: Registered WV voters would be informed about the proposed amendment and would vote on its adoption at the next general election (2026).
  • Legislative and executive branches: Agencies and departments would operate under a legal constraint on expansion of spending; this could affect appropriations, programs, and services.

Timelines and procedural notes

  • Introduction: February 20, 2026
  • Committee history: Referred to Judiciary, then Finance
  • Committee action: A substitute bill (committee substitute) reported to Finance on February 25, 2026
  • Ballot timing: If adopted by the Legislature, the amendment would be placed on the ballot at the next general election in 2026
  • Designation: Labeled as Amendment 1 to Article X, with the purpose summarized as limiting expenditure growth to population growth plus inflation

Potential implications (high-level)

  • Fiscal restraint: The TBOR would create a binding limit on growth in state expenditures, potentially limiting the ability to fund new programs or expand existing ones beyond population and inflation growth.
  • Economic and social policy impact: Depending on growth trends, this could constrain funding for education, healthcare, infrastructure, and social services, influencing policy choices and prioritization.
  • Implementation considerations: Determination of “inflation” (which price index to use) and how population growth is measured could be critical in applying the cap. The amendment would require ongoing administrative processes to monitor and enforce.
  • Voter decision: The ultimate effect depends on voter approval in 2026; if rejected, the status quo would remain in place. If approved, the constitutional constraint would guide future budget decisions.

Note: The summary reflects the bill as introduced and as presented in the provided text, including the committee substitute action noted in the bill’s history.

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

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