To increase the homestead exemption to $50,000.

HJR 22 proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $50,000. This would exempt the first $50,000 of assessed value on residential property (or mobile homes) owned by qualifying residents - those aged 65+ or permanently disabled - as their primary residence. The amendment requires voter approval at the 2025 general election to take effect. If passed, it would directly reduce property tax burdens for eligible homeowners.