Homestead Exemption Increase Amendment

SJR 16 proposes a constitutional amendment to increase West Virginia's homestead property tax exemption from $20,000 to at least $25,000 for qualifying homeowners. The amendment would affect homeowners aged 65 or older, or those who are permanently and totally disabled, who own and occupy their homes as primary residences. If approved by voters in the 2026 general election, it would change the constitutional language governing homestead exemptions while allowing the Legislature to make further modifications to the exemption through regular legislation after January 1, 2027. The amendment is currently pending voter approval as a proposed constitutional change.