H.J.Res.17

Proposing an amendment to the West Virginia Constitution to allow the Legislature to exempt owner-occupied real property from ad valorem taxation.

This bill proposes an amendment to the West Virginia Constitution, adding a new section that permits the Legislature to adopt general laws exempting from taxation any amount of the value of all or certain real property used exclusively for residential purposes and occupied by the owner. The exemption applies to owner-occupied real property and personal property in the form of a mobile home. The amendment also limits the exemption to one per person and their spouse. The amendment will be submitted to voters in the 2028 general election for ratification.