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HJR 1

To increase the homestead exemption to $50,000.

2026 Regular Session Introduced by Kathie Hess Crouse and 5 co-sponsors

Raises the homestead exemption to 50,000 of assessed value for eligible WV homeowners (65+ or disabled), phased in over up to five years.

To House Finance
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Bill Summary · HJR 1

Overview

  • Bill: HJR 1 (2026) from West Virginia
  • Type: House Joint Resolution proposing a constitutional amendment
  • Purpose: Increase the basic homestead exemption from $20,000 to $50,000 of assessed value for residential real or mobile home property owned and occupied by qualifying individuals
  • Placement on ballot: If approved by two-thirds of each chamber, the amendment would be submitted to voters at the 2026 general election

Main purpose and intent

  • To raise the state homestead exemption amount in the Constitution from the first $20,000 of assessed value to the first $50,000.
  • The change is framed as a constitutional amendment to Article X, Section 1b (Homestead Exemption Increase Amendment).
  • The stated purpose summary: increase the homestead exemption amount eligible for certain homeowners and provide property tax relief.

Key provisions and changes

  • Section amended: Article X, Section 1b of the West Virginia Constitution.
  • Subsection C (General Homestead Exemption) would be revised to:
    • Increase the exempted amount from the first $20,000 of assessed value to the first $50,000.
    • The exemption remains available to real property or personal property in the form of a mobile home used exclusively for residential purposes.
    • Eligibility criteria remain: occupied by the owner or one of the owners as their residence, and the owner must be a citizen of West Virginia and either 65 years of age or older, or permanently and totally disabled (as defined by general law).
    • The Legislature would retain authority to provide by general law exemptions for property tax relief to citizens who are tenants of residential or farm property.
    • The exemption would apply only in counties where property was appraised at value as of January 1, 1980 (or later as determined by general law) and would be phased in over up to five years from the initial appraisal date, or longer as allowed by general law.
    • No person may receive more than one exemption (per household/homestead, and subject to general-law limits).
  • Other subsections (A, B, D, E, F) lay out existing framework for assessment, statewide reappraisal, additional limitations on value, school levies, and implementation, with references to general-law authority to govern application and phasing.

Who would be affected

  • Qualifying homeowners:
    • Real property or mobile homes used as a primary residence
    • Must be a West Virginia citizen
    • Must be either age 65+ and/or permanently and totally disabled
  • Potentially affected groups:
    • Homeowners under 65 who are not disabled may gain a future exemption via general-law provisions (though the primary change targets the higher exemption for elderly/disabled)
    • Tenants or renters may be affected indirectly if the Legislature provides additional tenant-based relief under general law
  • Local governments and school districts:
    • Local tax revenues and school funding dynamics may be impacted due to a larger exemption reducing locally assessed value for tax purposes

Procedural and timeline aspects

  • Legislative process:
    • Introduced January 14, 2026
    • Referred to Finance, then Judiciary
    • House sponsors include Delegates Horst, Holstein, Hillenbrand, Crouse, Mazzocchi, and Moore; co-sponsors listed
  • Constitutional amendment process:
    • Requires two-thirds vote in both houses
    • Then placed on the ballot for ratification or rejection at the 2026 general election
  • Effective dates and phasing:
    • The amendment itself sets a framework for phasing in the increased exemption, over up to five years from the initial appraisal date, with general-law adjustments as needed
    • Reappraisal and tax assessment timing remains governed by existing provisions, with the amendment preserving the current statewide reassessment framework

Potential impact considerations

  • Tax relief magnitude:
    • For eligible elderly/disabled homeowners, the exemption would be up to $50,000 of value, increasing the amount of property tax relief compared with the current $20,000 baseline
  • Budget and revenue:
    • Local property tax bases would shrink for some properties, potentially reducing local government and school funding unless offset by statewide funding adjustments or increased state support
  • Fairness and eligibility:
    • The explicit age/disable criteria target relief to seniors and disabled homeowners, with a phased-in approach to accommodate transition
    • The bill allows general-law-based exemptions for non-65/non-disabled tenants or other categories, providing flexibility for future reforms

This summary presents the bill’s key aims, provisions, affected populations, and procedural steps to help readers understand its substantive implications.

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

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