WV HJR1

Proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $50,000 of assessed property value

Applies to residential property occupied by owners who are 65 years or older or permanently and totally disabled

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

Requires approval by two-thirds of elected members in each legislative house, then ratification by voters at the 2026 general election

Covers both real property and mobile homes used exclusively as the owner's residence