West Virginia 2022 Regular Session

West Virginia Senate Bill SJR3

Introduced
1/12/22  

Caption

Homestead Exemption Increase Amendment

Impact

If passed, this amendment is expected to alleviate the financial pressure on elderly and disabled homeowners by raising their property tax exemption limit. This change could enhance the affordability of housing for vulnerable populations in West Virginia, potentially leading to improved housing stability and economic wellbeing among these individuals. The proposal also creates a framework for the state to manage the increased exemption effectively, as outlined in the legislative procedures, including periodic reappraisals of property values.

Summary

Senate Joint Resolution 3 (SJR3) proposes an amendment to the West Virginia Constitution aimed at increasing the homestead exemption from $20,000 to $30,000. This amendment is targeted at property owned by citizens that is used exclusively for residential purposes and occupied as their primary residence. The exemption applies to individuals aged 65 or older or those who are permanently and totally disabled, allowing these groups to reduce their property tax burden effectively. The resolution stipulates that the proposed amendment will be submitted to voters during the next general election, providing an opportunity for public endorsement or rejection.

Sentiment

The general sentiment around SJR3 appears positive among supporters who argue that increasing the homestead exemption is a significant step towards providing relief for seniors and disabled citizens. Many advocates view the amendment as a necessary adjustment to accommodate rising property values and an essential support measure reflective of the growing needs of the state's aging population. However, there may be some contention regarding the financial implications for state revenue, as increased exemptions could affect funding for local services reliant on property tax revenues.

Contention

Notable points of contention include concerns from fiscal conservatives about the long-term revenue implications for the state and local governments. Critics argue that increasing tax exemptions might strain public resources necessary for funding services such as education and infrastructure. Furthermore, while the amendment is positioned as a relief measure, opponents may express skepticism about its broader economic viability and sustainability in balancing the needs of vulnerable households against overall budgetary responsibilities.

Companion Bills

No companion bills found.

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