WV HB4922

West Virginia residents aged 65 and older would be exempt from all personal property taxes and real estate property taxes, effective January 1, 2027

The bill amends §11-3-9 to add a new exemption category (30) for "any personal or real property belonging to residents 65 years of age or older"

The existing Homestead Property Tax Exemption ($20,000 assessed value exemption) would be modified to remove the age 65+ qualification, limiting it to only those certified as permanently and totally disabled

Property owners must have been West Virginia residents for two consecutive calendar years preceding the tax year to qualify for homestead exemptions

The bill was introduced January 29, 2026, and referred to the House Committee on Finance with a fiscal note attached