West Virginia 2023 Regular Session

West Virginia House Bill HJR7

Introduced
1/11/23  

Caption

Increase Homestead exemption

Impact

If passed by the electorate, HJR7 would significantly impact the way property taxes are assessed for low-income individuals, particularly seniors and disabled residents. The proposed amendment allows for a systematic increase in homestead exemptions, providing relief and incentivizing the retention of homeownership among these susceptible groups. The structure ensures that low-income households can receive the growing benefits of property tax exemptions over time, potentially stabilizing their economic conditions and helping them maintain their homes.

Summary

HJR7, known as the House Joint Resolution 7, proposes an amendment to the West Virginia Constitution to allow for an increase in the homestead exemption for individuals whose annual income does not exceed $20,000. The resolution seeks to amend Section 1b, Article X to provide that the homestead exemption can be increased in increments of $20,000 every five years, ultimately capping the exemption at $100,000 for individuals reaching the age of 85. This change aims to support low-income homeowners, particularly the elderly and disabled, by reducing their property tax burden.

Sentiment

The sentiment around HJR7 seems to be supportive among those advocating for senior citizens and low-income families. Proponents of the bill view it as a much-needed reform that addresses the financial hardships faced by vulnerable populations regarding property taxes. However, there may be concerns among some legislators regarding the implications for state revenue, as higher exemptions could lead to reduced tax revenues for local governments, sparking debate on the broader economic implications of the amendment.

Contention

Some notable points of contention relate to concerns about how the increased exemptions could affect local funding for essential services, such as schools. Critics of such tax exemptions may argue that this could lead to funding shortfalls at the local level unless offset by other revenue increases. Additionally, the need for voter approval for the amendment also indicates potential contention, as it requires a clear consensus among the electorate which may be challenging to achieve amid diverse opinions on tax reform.

Companion Bills

WV HJR6

Similar To Increasing the Homestead Exemption

Similar Bills

WV SJR15

Honorably Discharged Veteran's Property Tax Exemption Amendment

WV SJR3

Homestead Exemption Increase Amendment

WV SJR9

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR23

Increase the homestead exemption from $20,000 to $40,000

WV HJR10

SENIOR CITIZEN HOMESTEAD VALUATION AMENDMENT

WV HJR15

Disabled Veteran’s Property Tax Exemption Amendment

WV SJR7

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR107

Increasing the Homestead Exemption