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WV SJR18

Joint Resolution

Official Source

Status

Introduced

2/5/2026

Primary Sponsor

Amy Nichole Grady

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment to eliminate property taxes on primary residences for West Virginia citizens aged 65 or older
  • Applies to real property or mobile homes used exclusively for residential purposes and occupied by the owner
  • Limits the exemption to one per married couple, regardless of multiple property ownership
  • Requires exempt properties to continue undergoing regular appraisal and reappraisal under current law
  • Would be placed on the 2026 general election ballot as "Amendment 1" for voter ratification

Legislative Description

Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment

Last Action

To Judiciary

2/5/2026

Committee Referrals

Judiciary2/5/2026

Full Bill Text

No bill text available