Increase Homestead exemption

HJR 28 proposes a constitutional amendment to increase West Virginia's homestead property tax exemption. It would raise the current $20,000 exemption threshold for qualifying homeowners to a higher amount, specifically targeting owners with annual incomes under $20,000 who are 65 or older or permanently disabled. The bill requires voter approval at the 2025 general election to amend the state constitution, as it seeks to change Article X, Section 1b, which governs property tax exemptions. This change would directly affect low-income senior citizens and disabled homeowners by reducing their property tax burden.