WV HJR10

Proposes a constitutional amendment to freeze property tax assessments for homeowners aged 65 or older at the assessed value when they turned 65 or purchased the property, whichever occurred later

Applies to real property or mobile homes used exclusively as the owner's principal residence by U.S. citizens aged 65 and older

Requires approval by two-thirds of elected members in each legislative house, then submission to voters at the 2026 general election for ratification

Designated as "Amendment No. 1" and titled the "Senior Citizen Homestead Valuation Amendment"

Builds upon existing homestead exemption provisions that already exempt the first $20,000 of assessed value for residents 65 or older or permanently disabled