West Virginia 2024 Regular Session

West Virginia House Bill HJR5

Introduced
1/10/24  

Caption

Increase Homestead exemption

Impact

HJR5, if passed, would have significant implications on local tax legislation by modifying how homestead exemptions are calculated and applied. By allowing this incremented increase in the homestead exemption, it seeks to alleviate the financial pressure on low-income residents, especially aging citizens who may be on fixed incomes. Furthermore, the legislation would empower the state legislature to enact additional laws regarding property tax exemptions, potentially leading to broader property tax reforms aimed at supporting vulnerable populations.

Summary

House Joint Resolution 5 (HJR5) proposes an amendment to the West Virginia Constitution that would permit an increase in the homestead exemption for individuals with an annual income not exceeding $20,000. The proposed increase would occur in increments of $20,000 every five years, with a maximum exemption of $100,000 applicable to individuals aged 85 and older. This amendment aims to provide greater financial relief to low-income homeowners, particularly seniors, by reducing their property tax burden.

Sentiment

The sentiment around HJR5 appears to skew positively among advocates for senior and low-income citizen rights, seeing it as a necessary measure to provide essential financial support. Supporters argue that this amendment represents a proactive approach to combating poverty and helping citizens maintain their homes in the face of rising living costs. However, concerns may arise relating to potential implications for state revenue and whether such measures could strain local government budgets, illustrating a divide among fiscal conservatives who worry about the impact on public funding.

Contention

Notable points of contention regarding HJR5 may revolve around the broader implications of increasing homestead exemptions on state budgets, particularly concerning funding for education and essential services. Critics may argue that while the intent of the bill is to assist low-income individuals, there must be careful consideration of how these changes affect local tax revenues and the equitable distribution of tax burdens. Another contentious aspect could be the decision to tie the maximum exemption to age, which some may view as discriminatory against younger low-income individuals who may also require support.

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