Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment

This Senate Joint Resolution (SJR 18) proposes a constitutional amendment to eliminate property taxes on the primary residence of West Virginia residents aged 65 or older who are state citizens. The amendment would exempt real property (including mobile homes) used as a primary residence from ad valorem taxation, but only one home per household (owner and spouse) could qualify for the exemption. Existing property appraisal and reappraisal procedures would continue under current law for all properties, including those covered by the exemption. The amendment requires legislative approval and voter ratification in the 2026 general election to take effect.