West Virginia legislation · 2026 Regular Session
West Virginia SB144: Providing phased-in increase in homestead exemption
Status: Passed one chamber, March 4, 2026
What the bill says
To amend and reenact §11-6B-3 and §11-6B-7 of the Code of West Virginia, 1931, as amended; and to repeal §11-8-6e, relating to taxation; providing for an increase in the homestead exemption; allowing future changes may be made by voter approval; providing that change to exemption is contingent on passage of constitutional amendment; and repealing limitation on levy rates resulting in property tax increase. ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION. §11-6B-3. Twenty thousand dollar Increasing homestead exemption allowed. (a) General. - An exemption from ad valorem property taxes shall.
From the engrossed text, February 27, 2026:
A BILL to amend and reenact §11-6B-3 and §11-6B-7 of the Code of West Virginia, 1931, as amended; and to repeal §11-8-6e, relating to taxation; providing for an increase in the homestead exemption; allowing future changes may be made by voter approval; providing that change to exemption is contingent on passage of constitutional amendment; and repealing limitation on levy rates resulting in property tax increase. ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION. §11-6B-3. Twenty thousand dollar Increasing homestead exemption allowed. (a) General. - An exemption from ad valorem property taxes shall be allowed for the first $20,000 not less than $40,000 of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five 65 years of age or older or is certified as being permanently and totally disabled provided the owner has been or will be a resident of the State of West Virginia for the two consecutive calendar years preceding the tax year to which the homestead exemption relates. Effective January 1, 2027, the counties may adjust the amount of the homestead exemption for citizens of the state who are 65 years of age or older or are permanently and totally disabled by submitting the question to the voters, subject to the limitations in this section. The amount …