Amending the Homestead Exemption of the Constitution

HJR 11 proposes amending West Virginia's state constitution to increase the homestead exemption from $10,000 to $20,000. This change would directly affect homeowners aged 65 or older, or those permanently and totally disabled, who own their primary residence as their principal place of abode. The bill would exempt the first $20,000 of assessed value for qualifying residential property from ad valorem property taxes. This constitutional amendment requires voter approval at the 2026 general election to take effect. The current exemption amount is $10,000 under the existing constitutional provision.