WV HJR15

Proposes a constitutional amendment to increase the homestead exemption for West Virginia residents aged 65 or older (or permanently disabled) whose annual income does not exceed $20,000

The exemption would increase by $20,000 every five years, starting from the current $20,000 exemption and reaching a maximum of $100,000 in assessed value exempt from property tax at age 85

Applies to real property or mobile homes used exclusively as the owner's residence

Requires approval by two-thirds of both legislative houses, then submission to voters for ratification at the 2028 general election

Amendment designated as "Authorization to increase homestead exemption amendment" and would take precedence over any conflicting constitutional provisions