To reduce the business inventory tax

HJR 22 proposes a constitutional amendment to give the West Virginia Legislature authority to reduce or eliminate ad valorem taxes on business inventory and other tangible personal property. The amendment would allow the Legislature to set different tax rates for various property types (like vehicles or business equipment), exempt specific items from taxation, or classify property as real or personal for tax purposes. It does not change current tax rates but creates a legal framework for future legislative action. The amendment requires voter approval in the 2026 general election and must comply with existing constitutional tax rate limits.