West Virginia 2024 Regular Session

West Virginia House Bill HJR7

Introduced
1/10/24  

Caption

Senior Citizen Homestead Valuation Amendment

Impact

Should HJR7 be ratified, it would result in significant changes to property tax calculations for senior citizens. The assessed value of their property would no longer reflect increasing market values, thereby providing a long-term safeguard against rising taxes. Additionally, it directs the legislature to provide guidelines for implementing periodic statewide reappraisals, ensuring property valuations remain fair and consistent. This could lead to stabilizing housing expenses for seniors, which is particularly crucial given the fixed incomes many experience.

Summary

HJR7, known as the Senior Citizen Homestead Valuation Amendment, proposes an amendment to the West Virginia Constitution that would change how property taxes are assessed for homeowners aged 65 and older. This amendment aims to lock the value of a homestead property for tax purposes at the assessed value when the owner turns 65 or acquires the property. The intention is to provide tax relief and financial stability for senior citizens, allowing them to better manage their housing costs as they age. If passed, this amendment would be presented to voters in the upcoming general election in 2024.

Sentiment

The sentiment surrounding HJR7 appears to be generally positive among advocates for senior citizens, as it aligns with efforts to provide economic relief to an often vulnerable demographic. Contributors to discussions around the bill have expressed optimism regarding its potential to ease financial burdens linked to property taxes. However, there may also be contention from those concerned about the broader implications of locking property values, such as effects on local government revenue and the potential need for adjustments in other areas of taxation to offset revenue loss.

Contention

One point of contention regarding HJR7 is its long-term fiscal implications for local governments, which rely on property taxes as a critical revenue source. Critics may worry that locking property values could decrease available funding for public services, particularly in localities where senior populations are growing. Additionally, discussions may arise concerning the fairness of the exemption, especially for younger residents or those not benefiting from the tax relief. These debates highlight the tension between providing necessary assistance to seniors and ensuring public funds remain adequately supported.

Companion Bills

WV HJR5

Similar To Increase Homestead exemption

WV HJR12

Similar To Amending the Homestead Exemption of the Constitution

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 HJR10

SENIOR CITIZEN HOMESTEAD VALUATION AMENDMENT

WV HJR23

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

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