West Virginia legislation · 2026 Regular Session
West Virginia HCR21: Study resolution study the feasibility of providing property tax relief to primary residence when investments increase a county property tax base
Status: Introduced, February 19, 2026
What the bill says
From the introduced text, February 19, 2026:
HOUSE CONCURRENT RESOLUTION 21 (By Delegates G. Howell, Masters, Linville, Pinson, Butler, Dittman, Hott, Canterbury, Chiarelli, Jeffries, and McCormick) [Introduced February 19, 2026; referred to the Committee on Rules ] Requesting the Joint Committee on Government and Finance to study the feasibility of providing property tax relief to primary residence homeowners when large scale investments significantly increase a county's property tax base. Whereas, West Virginia is actively pursuing economic development opportunities including advanced manufacturing, energy projects, and other large scale capital investments that substantially expand local property tax bases; and Whereas, These investments can generate significant new property tax revenue for counties and local levying bodies; and Whereas, When a large windfall revenue increase occurs in a county, public policy should seek to ensure that homeowners are directly and positively impacted through meaningful tax relief; and Whereas, West Virginia has one of the highest homeownership rates in the United States, reflecting the importance of homeownership to family stability, community strength, and generational wealth building; and Whereas, Policies that reduce the property tax burden on owner occupied primary residences would encourage continued homeownership and help more West Virginians achieve the goal of owning a home; and Whereas, Retirees and homeowners on fixed incomes are particularly burdened by rising property taxes and would benefit from targeted relief; and Whereas, Providing a direct …
Sponsors
- G., Howell, (I) · primary sponsor
- Masters, Ian T. (R, 091)
- Daniel Linville (R)
- Pinson, Jonathan (R, 017)
- Butler, Jim (R, 018)
- Dittman, Lori (R, 063)
- Hott, John Paul (R, 085)
- Canterbury, Ray (R, 047)
- Chiarelli, Geno (R, 078)
- Jeffries, Dean (R, 061)
- McCormick, David (R, 082)
Latest actions
- : To House Rules
- : Introduced in House
- : To Rules
- : Filed for introduction
Subjects: Date Introduced, Bill Tracking », Floor Activity, Roll Call Votes, Short Title, Committee Activity, Sponsor, All Same As
Common questions
- What is HCR21?
- HCR21 is a bill in the West Virginia Legislature (2026 Regular Session): Study resolution study the feasibility of providing property tax relief to primary residence when investments increase a county property tax base.
- What is the status of HCR21?
- Introduced as of February 19, 2026. Latest action: To House Rules (February 19, 2026).
- Who sponsored HCR21?
- G., Howell, (I), with 10 co-sponsors.
- Where is the official record for HCR21?
- On the West Virginia Legislature website: https://www.wvlegislature.gov/Bill_Status/Resolution_History.cfm?year=2026&sessiontype=RS&input4=21&billtype=cr&houseorig=h&btype=res
Source: official West Virginia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.