Study resolution study the feasibility of providing property tax relief to primary residence when investments increase a county property tax base

HCR 21 is a study resolution requesting the Joint Committee on Government and Finance to examine whether West Virginia counties should direct a portion of new property tax revenue from large-scale investments (like manufacturing or energy projects) toward property tax relief for primary residence homeowners. The study would assess thresholds for "significant" revenue growth, prioritize relief for retirees, develop revenue allocation formulas, and analyze constitutional requirements for such a policy. It does not create new tax relief but evaluates feasibility and implementation details, including safeguards to maintain funding for schools and public safety. The committee must report findings by 2027, potentially leading to future legislation or constitutional amendments.