Limit property tax increases on certain individuals

This bill would prevent property tax increases for eligible West Virginia homeowners by freezing their tax rates at current levels. It applies to residents aged 65 or older, those certified as permanently disabled, or widowed individuals earning under $20,000 annually, provided they have lived in the state for two years (with limited exceptions for military service or returning residents). The exemption covers the first $20,000 of a home's assessed value and locks in the tax rate when the homeowner qualifies. Proof of residency, such as voter or vehicle registration, is required to claim the exemption.