WV SJR11

Proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to "not less than $25,000" of assessed value, with periodic increases until reaching $40,000

Applies to residential property (including mobile homes) occupied by owners who are 65 or older, or permanently and totally disabled

Extends exemption eligibility to homeowners under 65 who are not disabled, subject to legislative requirements and conditions

Grants the Legislature authority effective January 1, 2027 to make future modifications to the homestead exemption through general law

Requires voter ratification at the 2026 general election; if approved, would be designated as "Amendment 1" or the "Homestead Exemption Increase Amendment"