Removing real property taxes

This House Joint Resolution (HJR 17) proposes a constitutional amendment to permit West Virginia's legislature to create laws exempting owner-occupied residential real property from ad valorem taxation. It would allow the legislature to establish exemptions for the value of residential property (including mobile homes) used exclusively as a primary residence by the owner, who must be a state citizen. The amendment includes key limits: only one exemption per household (owner and spouse combined), and future exemption laws must follow specific requirements set by the legislature. This is a procedural constitutional change requiring voter approval in 2028, not an immediate tax removal.