WV HJR22

Proposes a constitutional amendment to increase the homestead exemption from $20,000 to $50,000 of assessed property value for ad valorem property taxation

Applies to residential property (including mobile homes) occupied by owners who are West Virginia citizens age 65 or older, or who are permanently and totally disabled

Authorizes the Legislature to extend the same $50,000 exemption to homeowners under 65 who are not disabled, subject to requirements set by general law

Limits exemption to one per person/spouse or one per homestead

Requires voter ratification at the 2025 general election if approved by two-thirds of elected members in each legislative house