Senior Citizen Homestead Valuation Amendment

HJR 21 proposes a constitutional amendment to lock the property tax valuation for West Virginia homeowners aged 65 or older (or permanently disabled) at the assessed value when they turned 65 or purchased their home - whichever occurred later. This would prevent their taxable value from increasing due to rising market prices, potentially reducing annual property tax bills over time. The amendment must be approved by voters in the 2028 general election to take effect. It directly affects senior homeowners who occupy their primary residence as their principal dwelling.