WV HJR22

Proposes a constitutional amendment to Article X of the West Virginia Constitution, adding section one-d, to be submitted to voters at the 2026 general election

Authorizes the Legislature to exempt one or more species of tangible personal property from ad valorem (property) taxation entirely

Permits the Legislature to reduce tax rates or assessment rates for specific types of tangible personal property, including motor vehicles and business inventory

Allows different statewide tax rates, assessment rates, and valuation methods for different categories of tangible personal property without requiring uniformity among property types

Grants the Legislature authority to classify property as either real or personal property for taxation purposes, while maintaining existing constitutional caps on maximum tax rates