WV HJR8

Proposes a constitutional amendment to change the homestead exemption from a fixed "$20,000" to "not less than $20,000" of assessed property value, allowing the Legislature to increase the exemption amount in the future

Applies to real property or mobile homes used exclusively as residences by owners who are West Virginia citizens aged 65 or older, or who are permanently and totally disabled

Extends the same "not less than $20,000" exemption framework to homeowners under 65 who are not disabled, subject to legislative enactment

Requires voter ratification at the 2026 general election to take effect

Designates the proposal as "Amendment No. 1" titled the "Homestead Exemption Increase Amendment"