Budget & Taxes (Revenue)

HJR 30 is a proposed constitutional amendment that would eliminate all property taxes on primary residences (homestead real property) in West Virginia starting July 1, 2027. It directly affects homeowners who currently pay these taxes and counties that rely on homestead tax revenue for funding. The amendment requires the state legislature to create a new funding mechanism to replace the lost revenue for counties before the tax repeal takes effect. This resolution must be approved by voters in the 2026 general election to become part of the state constitution. The bill is currently in committee referral after its January 29, 2026, introduction.

HB 4929, the Truth in Taxation Act, requires West Virginia counties and local taxing subdivisions (like cities or towns) to calculate a "revenue neutral rate" each year. This rate ensures property tax increases match previous year's revenue when adjusted for current property valuations. Local governments cannot exceed this rate without holding a public hearing and sending detailed notices to taxpayers - showing the previous year's tax, proposed rate, and budget impact - 10 days in advance. Noncompliance requires refunds for over-collected taxes. The law excludes school districts and very small taxing subdivisions earning under $5,000 annually in property tax revenue.

HB 4679 prohibits West Virginia counties, towns, and municipalities from using taxpayer funds to hire lobbyists who represent them at the state level. The bill adds new sections to state law (§7-28-1, §7A-9-1, and §8-40-1) explicitly banning local governments from paying for lobbying services using tax revenue. It directly affects all county commissions, consolidated local governments, and municipal corporations across the state. The key provision prevents local entities from using public money to influence state legislation through lobbying efforts. This is a direct policy change limiting how local governments may engage with state lawmakers.