S.J.Res.22

West Virginia SJR22 proposes an amendment to eliminate ad valorem tax on business and inventory tangible personal property, effective July 1, 2029.

West Virginia SJR22 proposes an amendment to the state constitution, adding a new section to Article X. This amendment would repeal the ad valorem tax on business and inventory tangible personal property, effective July 1, 2029. The Legislature would then be required to establish a general consumer sales tax to replace the lost revenue for counties, distributing it to affected counties in like amounts. The amendment will be submitted to voters in the 2026 general election.