Disabled Veteran’s Property Tax Exemption Amendment

HJR 12 proposes a constitutional amendment to exempt honorably discharged veterans with a 100% service-connected disability from paying property taxes on their primary residence and all personal property in West Virginia. This would expand the existing homestead exemption (currently limited to residents aged 65+ or certain disabilities) to specifically cover these veterans. The amendment requires voter approval at the 2026 general election to take effect. It does not change current tax rates but would remove property tax liability for eligible veterans on their primary home and personal belongings. This is a constitutional change, not an immediate law, and must be ratified by voters.