SB 144 West Virginia Senate · 2026 Regular Session

Providing phased-in increase in homestead exemption

SB 144 would gradually increase West Virginia's homestead property tax exemption for eligible homeowners aged 65+ or permanently disabled residents. The bill phases in a higher exemption amount (beyond the current $20,000) over time, but only if voters approve a related constitutional amendment. It also repeals a provision limiting how much property tax rates can rise when property appraisals increase. This change directly affects qualifying homeowners by reducing their property tax burden, contingent on constitutional approval.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House of Delegates Passage

Governor

Introduced Jan 14, 2026 Last action Mar 5, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 4 edits

MODERATE

The bill was amended from its introduced version to a committee substitute version, expanding the homestead property tax exemption from $20,000 to $40,000 and allowing counties to adjust the exemption amount through future voter approval rather than a phased-in approach. The bill's authors were also expanded to include three senators instead of one, and the effective date language was modified to clarify that changes require constitutional amendment ratification.

Scope change

The bill's scope expanded from a phased-in increase to an immediate $40,000 minimum exemption with future adjustment authority granted to county voters, and the legislative sponsorship was broadened to include two additional senators.

ELIGIBILITY

The minimum homestead property tax exemption increased from $20,000 to $40,000 for qualifying homeowners aged 65 or older or with permanent disabilities.

REQUIREMENT

Counties gained the authority to adjust the homestead exemption amount by submitting the question to voters, subject to a $40,000 minimum threshold.

TIMELINE

The phased-in increase approach was replaced with an immediate $40,000 exemption, with future adjustments contingent on voter approval rather than automatic legislative changes.

TECHNICAL

The bill's sponsorship was expanded from one senator to three senators, and the effective date language was clarified to emphasize the constitutional amendment requirement.

Floor votes · Senate Mar 4, 2026

How they voted

32–0

Passed · 1 other

Total votes 33

Mar 4, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

30 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 5, 2026

Committee

To House Finance

lower

Mar 5, 2026

Committee

To Finance

lower

Mar 5, 2026

Introduced

Introduced in House

lower

Mar 4, 2026

Upper · Passed

Passed Senate (Roll No. 321)

upper

Feb 27, 2026

Upper · Passed

Committee substitute reported

upper

Jan 14, 2026

Introduced

Introduced in Senate

upper

Jan 14, 2026

Committee

To Finance

upper

1 primary · 3 co-sponsors