Budget & Taxes (Property Tax)

in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4766: Change the Homestead Exemption

HB 4766 increases West Virginia's homestead property tax exemption for eligible homeowners from a flat $20,000 to 50% of a property's assessed value (capped at $20,000 if the property is valued below $40,000). This change directly affects homeowners aged 65 or older or certified as permanently and totally disabled who meet the state's residency requirements. The bill modifies existing law (§11-6B-3) to adjust the exemption calculation method while preserving the same eligibility criteria. It does not alter residency rules or other qualifying conditions for the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled homeowners, reducing property tax burden - direct tax relief aligning with support indicators.92% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4043: To give an additional $20,000 dollar Homestead Exemption on the property tax of any West Virginia citizen farmer that produces more than 50% of his or her income from their farm

HB 4043 would add a $20,000 property tax exemption for West Virginia farmers who earn more than half their income from farming. This new exemption applies in addition to the existing $20,000 homestead exemption for qualifying residents (like seniors or disabled individuals). It directly affects West Virginia resident farmers whose primary income source is agriculture, reducing their property tax burden on their primary residence. The bill creates a specific tax break for farming households by expanding the current homestead exemption program to include this additional benefit for qualifying farm-dependent families.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax relief for qualifying farmers by adding a $20,000 property tax exemption, reducing their tax burden per bill summary.95% confidence

Sub-Topics Property Tax Tax Incentives Tags Agriculture

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in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4738: County authority to impose a vacancy tax

HB 4738 would allow West Virginia counties to impose an annual tax on vacant or mostly vacant commercial, industrial, or institutional buildings (defined as unoccupied for 6+ months or over 50% floor area unused). Counties could set the tax as a percentage of property value or a flat fee, with owners receiving 30 days' notice and appeal rights to court. Exemptions cover properties under renovation, actively listed for sale/lease, or affected by disasters or hardship. The tax would be collected like regular property taxes, creating a lien if unpaid, to encourage property use and reduce blight.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables counties to levy vacancy tax on underutilized properties, generating local revenue and promoting fiscal responsibility through underused asset utilization.90% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4906: To exempt individuals over 70 from real estate taxes beginning tax year 2027

HB 4906 would exempt West Virginia residents aged 70 or older from paying real estate taxes starting with the 2027 tax year. The bill amends existing tax code sections (§11-3-9 and §11-6B-3) to add this new category of property tax exemption for qualifying seniors. It directly affects older homeowners who meet the age requirement and own residential property in West Virginia. The policy change modifies the state's existing property tax exemption framework to include this specific age group, effective for tax assessments beginning in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors over 70 from real estate taxes, providing direct tax relief for qualifying homeowners, aligning with support indicators for tax relief.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Seniors

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in committee · West Virginia · House of Delegates Jan 14, 2026

HJR 11: Amending the Homestead Exemption of the Constitution

HJR 11 proposes amending West Virginia's state constitution to increase the homestead exemption from $10,000 to $20,000. This change would directly affect homeowners aged 65 or older, or those permanently and totally disabled, who own their primary residence as their principal place of abode. The bill would exempt the first $20,000 of assessed value for qualifying residential property from ad valorem property taxes. This constitutional amendment requires voter approval at the 2026 general election to take effect. The current exemption amount is $10,000 under the existing constitutional provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption, reducing property taxes for seniors/disabled homeowners, providing tax relief to qualifying lower-income groups per bill summary.95% confidence ✓ HousingSupports HousingIncreases homestead tax exemption for elderly/disabled homeowners, reducing property tax burden on primary residences and advancing housing affordability for vulnerable groups.95% confidence

Sub-Topics Property Tax Property Taxes

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passed · West Virginia · Senate Mar 5, 2026

SJR 11: Homestead Exemption Increase Amendment

SJR 11 proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $25,000 for qualifying homeowners. It would exempt the first $25,000 of assessed value on primary residences owned by residents aged 65+ or permanently disabled. The amendment requires voter approval in the 2026 general election to take effect. This change would directly affect eligible homeowners by reducing their property tax burden on their primary residence. The bill is a constitutional proposal, not an immediate law, and must be ratified by voters.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption, reducing property tax burden for seniors/disabled homeowners - direct tax relief aligning with support indicators.95% confidence ✓ HousingSupports HousingIncreases homestead exemption, reducing property taxes for seniors/disabled homeowners, lowering housing costs and enhancing affordability for primary residences.95% confidence

Sub-Topics Property Tax Property Taxes

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passed · West Virginia · Senate Mar 5, 2026

SB 144: Providing phased-in increase in homestead exemption

SB 144 would gradually increase West Virginia's homestead property tax exemption for eligible homeowners aged 65+ or permanently disabled residents. The bill phases in a higher exemption amount (beyond the current $20,000) over time, but only if voters approve a related constitutional amendment. It also repeals a provision limiting how much property tax rates can rise when property appraisals increase. This change directly affects qualifying homeowners by reducing their property tax burden, contingent on constitutional approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled residents, reducing property tax burden - direct tax relief for qualifying homeowners.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · Senate Jan 19, 2026

SB 474: Creating Truth in Taxation Act

SB 474, the Truth in Taxation Act, requires West Virginia counties to calculate and publish a "revenue neutral rate" each year - based on prior year revenue and current property values - to prevent unexpected tax increases. Local governments (counties, cities, towns) collecting property taxes must use this rate as a ceiling for new tax rates, unless they hold a public hearing and provide detailed notices to property owners showing how proposed rates differ from the previous year. The bill mandates that notices include specific comparisons (e.g., tax rate changes, appraised values, and estimated taxes under both rates) mailed or emailed to taxpayers at least 10 days before hearings, which must occur by September 15. School districts and very small taxing subdivisions ($5,000 or less in annual property tax revenue) are exempt. This law aims to increase transparency in property tax decisions for local governments and taxpayers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates revenue-neutral tax rates to prevent unexpected increases, promoting fiscal responsibility in local taxation management.95% confidence

Sub-Topics Property Tax Revenue

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signed · West Virginia · Senate Jun 25, 2026

SB 194: Updating definition of "disabled veteran taxpayer"

SB 194 updates the definition of "disabled veteran taxpayer" in West Virginia's property tax law to clarify eligibility for the disabled veteran real property tax credit. The bill specifies that a qualifying veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or meet VA eligibility for individual unemployability due to service-related injuries since September 11, 2001. This change directly affects veterans seeking the property tax credit, ensuring only those with the required VA determinations qualify. The bill does not alter the tax credit amount or eligibility for other benefits, focusing solely on refining the definition for administrative clarity.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for disabled veteran property tax credit, providing tax relief to qualifying veterans under state tax law.90% confidence ✓ VeteransSupports VeteransBill clarifies eligibility for disabled veteran property tax credit by expanding qualifying criteria to include 90%+ VA disability rating or VA unemployability, directly strengthening veterans' tax benefits.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Healthcare

in committee · West Virginia · Senate Jan 15, 2026

SB 299: Tax Department rule relating to valuation of timberland and managed timberland

SB 299 authorizes the West Virginia Tax Department to implement a legislative rule establishing valuation standards for timberland and managed timberland. This rule, previously filed in the State Register on July 25, 2025, will directly affect property tax assessments for landowners who manage timber resources. The bill does not change the rule's content but formally permits its adoption, ensuring consistent valuation methods for tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill standardizes timberland valuation for property taxes, promoting consistent fiscal management and fairness in tax assessment per legislative rule making.80% confidence

Sub-Topics Property Tax

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