Amending the Homestead Exemption of the Constitution

HJR 8 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 primary residences owned by residents who are 65 or older, permanently disabled, or citizens of the state. If approved by voters in the 2026 general election, the amendment would raise this exemption amount, reducing property tax burdens for qualifying homeowners. This change directly affects eligible homeowners meeting the age, disability, and residency criteria.