S.J.Res.18

Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment

Introduced·2/5/26
Intr Text

Proposed constitutional amendment to eliminate real estate taxes on permanent residences for West Virginia citizens aged 65 and older.

The bill proposes an amendment to the West Virginia Constitution to eliminate ad valorem taxes on the permanent residences of individuals who are 65 years old or older and citizens of the state. This includes both real property and personal property in the form of a mobile home. The amendment would allow only one exemption per individual or couple. The amendment would be subject to a vote at the next general election in 2026.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Judiciary Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 5

Senate

Filed for introduction

Feb 5

Senate

To Judiciary then Finance

Feb 5

Senate

Introduced in Senate