WV HJR12

Proposes a constitutional amendment to exempt honorably discharged veterans with 100% disability from all ad valorem property taxes on their primary residence and all personal property

Requires the amendment to be placed on the ballot at the 2026 general election for voter ratification

Amends Article X, Section 1b of the West Virginia Constitution (the Property Tax Limitation and Homestead Exemption Amendment of 1982)

The exemption applies to the full assessed value of one parcel of real property used as the veteran's primary residence, with no dollar cap like the existing $20,000 homestead exemption for seniors and disabled individuals

Legislature would retain authority to establish requirements, limitations, and conditions for the exemption through general law