WV HJR21

Proposes a constitutional amendment to freeze property tax assessments for homeowners aged 65 or older at the assessed value when they turned 65 or purchased the property, whichever occurred later

Applies to real property or mobile homes used exclusively as the owner's principal residence by U.S. citizens

Requires voter ratification at the 2028 general election after passage by two-thirds of both legislative houses

Adds new Subsection D to Article X of the West Virginia Constitution, which governs taxation and finance

Builds upon existing homestead exemption provisions that already exempt the first $20,000 of assessed value for seniors and permanently disabled residents