SJR 11 West Virginia Senate · 2026 Regular Session

Homestead Exemption Increase Amendment

SJR 11 proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $25,000 for qualifying homeowners. It would exempt the first $25,000 of assessed value on primary residences owned by residents aged 65+ or permanently disabled. The amendment requires voter approval in the 2026 general election to take effect. This change would directly affect eligible homeowners by reducing their property tax burden on their primary residence. The bill is a constitutional proposal, not an immediate law, and must be ratified by voters.

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

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What changed between versions

sjr11 sub1 → sjr11 sub2 · 4 edits

MODERATE

The bill was amended to increase the minimum homestead property tax exemption from $25,000 to $40,000 for eligible seniors and disabled individuals. Additionally, the reporting committee changed from Judiciary to Finance, and the list of sponsoring senators was updated to include two new members.

Scope change

The financial scope of the tax exemption increased, providing greater property tax relief for a larger portion of the assessed value of a home.

ELIGIBILITY

The minimum homestead exemption amount was raised from $25,000 to $40,000 for citizens aged 65 or older and permanently disabled individuals.

The summary statement of the amendment's purpose was updated to reflect the new $40,000 minimum threshold.

TECHNICAL

The bill's reporting committee was changed from the Committee on Judiciary to the Committee on Finance.

Two additional senators, Roberts and Barnhart, were added to the list of sponsors.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

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 3, 2026

Upper · Passed

Adopted by Senate (Roll No. 311)

upper

Feb 26, 2026

Committee

On 2nd reading, referred to Finance

upper

Feb 26, 2026

Committee

Committee substitute reported, but first to Finance

upper

Jan 14, 2026

Committee

To Judiciary

upper

Jan 14, 2026

Introduced

Introduced in Senate

upper

Jan 14, 2026

Committee

To Judiciary then Finance

upper

1 primary · 11 co-sponsors