Increasing the Homestead Exemption

HJR 5 proposes a constitutional amendment to increase West Virginia's homestead exemption for property taxes. The current exemption of $20,000 would be raised, providing tax relief to eligible homeowners who are 65 or older, permanently and totally disabled, and own their primary residence. This change would require voter approval in the 2028 general election to take effect. The amendment directly affects homeowners meeting these age or disability criteria who qualify for the exemption under current law.