West Virginia 2024 Regular Session

West Virginia House Bill HJR12

Introduced
1/15/24  

Caption

Amending the Homestead Exemption of the Constitution

Impact

The proposed amendment will have a direct effect on state laws pertaining to property taxation. If passed, it will facilitate an update in how property tax exemptions for homesteads are defined and implemented, allowing the legislature to reassess the minimum exemption amount over time. This change has the potential to make housing more affordable for those meeting certain criteria, such as age or disability, enhancing financial security for these homeowners. Moreover, it may encourage legislative discussions regarding broader tax relief measures in future sessions.

Summary

HJR12 proposes an amendment to the West Virginia Constitution that seeks to clarify the language regarding homestead exemptions. Specifically, the amendment aims to change the phrase from 'the first $20,000' to 'not less than the first $20,000' of the assessed valuation for homestead exemptions. This adjustment potentially allows for increased or additional benefits that could be legislated in the future under new laws, reflecting a more flexible approach to homestead taxation in the state. The initiative suggests an intention to extend support, particularly to vulnerable groups such as the elderly and disabled homeowners, by providing greater tax relief and protection against rising property taxes.

Sentiment

Discussions surrounding HJR12 reveal a generally supportive sentiment among proponents who argue that expanding the homestead exemption aligns with the state's commitment to assist its more vulnerable populations. However, some critics express concerns about the long-term fiscal impact of such exemptions on local government revenues and strategize that greater reliance on property tax exemptions could strain public services. Overall, the proposed amendment is seen as a progressive step towards accommodating the needs of seniors and disabled citizens but is not without its detractors.

Contention

Notable points of contention involve the fiscal implications of extending property tax exemptions. Discussions have emerged regarding the potential decrease in local government funding that could result if the amendment leads to a widespread implementation of homestead exemptions. Additionally, there are concerns over whether such tax relief is equitable and how it might affect those who do not qualify for the exemptions. These debates highlight the tension between supporting specific groups within the community while ensuring adequate funding for essential public services.

Companion Bills

WV HJR7

Similar To Senior Citizen Homestead Valuation Amendment

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