Elimination of Real Estate Taxes on Permanent Residence Amendment

SJR 17 proposes a constitutional amendment that would permit the West Virginia legislature to pass a law exempting owner-occupied homes from property tax. This exemption would apply to homes used as a primary residence by the owner (or one owner) who is a West Virginia citizen, but only for one home per household. If approved by voters in 2026, the legislature could implement this exemption through specific rules, while requiring these homes to continue undergoing regular property appraisals under current law. The amendment does not automatically eliminate property taxes but enables future legislative action to do so under defined conditions.