Increasing the Homestead Exemption

HJR 32 proposes a constitutional amendment to increase West Virginia's homestead exemption for property taxes. Currently, the exemption covers the first $20,000 of assessed value for real property or mobile homes used as a primary residence by homeowners aged 65+ or permanently disabled residents. The amendment would raise this exemption amount, though the specific new figure isn't detailed in the provided text. This change requires voter approval in the 2025 general election, as it modifies Article X, Section 1-b of the state constitution. It directly affects qualifying senior and disabled homeowners who own and occupy their primary residence.