WV HJR28

Proposes a constitutional amendment to expand the homestead property tax exemption for eligible homeowners whose annual income does not exceed $20,000

Increases the exemption by $20,000 every five years for qualifying individuals, starting from the base $20,000 exemption

Caps the maximum exemption at $100,000 of assessed value, reached when the homeowner turns 85 years old

Applies to real property or mobile homes used exclusively as residences and occupied by the owner who is a West Virginia citizen

Would be submitted to voters as "Amendment No. 1" at the 2025 general election if approved by two-thirds of the Legislature