H.J.Res.21

Proposing a constitutional amendment to lock property tax values for senior citizens at their assessed value when they turned 65 or purchased the.

West Virginia HJR21 proposes an amendment to the state constitution to lock the value of a homestead property owned by a citizen aged 65 or older for property tax purposes at the assessed value when the owner turned 65 or purchased the property, whichever occurred later. The amendment also provides for a homestead exemption of the first $20,000 of assessed valuation for senior citizens. The amendment would be subject to voter approval in the 2028 general election.