Property taxes would end at the time that a morgage is paid off unless the property is left abandoned for more than four years

HJR 15 is a constitutional amendment proposal (not a law) that would allow West Virginia lawmakers to create a future tax exemption for owner-occupied homes without mortgages. If adopted, it would permit the legislature to exempt from property taxes the value of residential property (including mobile homes) occupied by the owner as their primary residence, provided the property has no mortgage and the owner is a West Virginia citizen. The exemption would apply only to homes without mortgages - taxes would resume if a mortgage is later obtained. This amendment requires voter approval at the 2025 general election and does not change current tax appraisal processes. It is currently in the early legislative stage, referred to the House Finance Committee.