WV HCR21

Requests the Joint Committee on Government and Finance to study whether property tax relief can be provided to primary residence homeowners when large-scale investments (advanced manufacturing, energy projects) significantly increase a county's property tax base

Study must identify thresholds defining "significant" property tax base growth and develop formulas for allocating new revenue between homeowner relief and essential county services

Prioritizes property tax relief for retired homeowners and those on fixed incomes, with potential phased expansion to all owner-occupied primary residences

Requires analysis of constitutional amendment language that may be necessary, since West Virginia property taxation is governed by constitutional provisions

Committee must report findings, conclusions, and draft legislation or constitutional amendments to the Legislature by the first day of the 2027 Regular Session