To double the homestead tax exemption

HB 2670 would double West Virginia's homestead property tax exemption from $20,000 to $40,000. This change directly affects homeowners aged 65 or older, or those certified as permanently and totally disabled, who occupy their primary residence and meet residency requirements. The bill increases the dollar amount covered by the exemption, meaning eligible homeowners would pay property taxes on the value above $40,000 instead of $20,000. It maintains existing eligibility conditions, including two years of continuous West Virginia residency (with exceptions for returning residents and military personnel), without altering other provisions.