Bill Text: WV HCR21 | 2026 | Regular Session | Introduced
Bill Title: Study resolution study the feasibility of providing property tax relief to primary residence when investments increase a county property tax base
Sponsorship: Partisan Bill (Republican 11)
Status: (Introduced) 2026-02-19 - To House Rules [HCR21 Detail]
Download: West_Virginia-2026-HCR21-Introduced.html
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 and visible financial benefit to residents in the form of property tax relief tied to tax base growth may increase public support for responsible economic development while ensuring citizens share in the benefits of growth; and
Whereas, A policy framework that dedicates a portion of new property tax revenue from major investments to reducing or eliminating property taxes on owner occupied primary residences could align the interests of citizens, local governments, and economic development efforts; and
Whereas, Property taxation in West Virginia is governed by constitutional provisions, and implementation of such a framework may require a constitutional amendment and enabling legislation; and
Whereas, Careful study is needed to ensure that any property tax relief mechanism maintains funding for essential services, including public safety, education, and infrastructure, while providing meaningful relief to homeowners; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby requested to study the feasibility, impacts, and implementation of a policy requiring that when a county experiences significant growth in its property tax base due to large scale investments, a portion of the resulting new revenue be dedicated to reducing property taxes on owner occupied primary residences, prioritizing relief for retired homeowners; and, be it
Further Resolved,
That the study include, but not be limited to, the following:
(1) Identification of appropriate thresholds that constitute significant property tax base growth or windfall revenue;
(2) Evaluation of phased property tax relief models, including prioritization of relief for retired homeowners and expansion to all primary residences;
(3) Development of formulas for allocating new revenue between homeowner relief and essential county services;
(4) Analysis of constitutional requirements and potential amendment language necessary to implement such a framework;
(5) Consideration of safeguards to ensure continued funding for public safety, schools, debt obligations, and critical infrastructure;
(6) Review of transparency and reporting mechanisms to ensure taxpayers receive clear information regarding tax base growth and resulting relief; and
(7) Examination of similar policies or tax relief mechanisms in other states, if applicable; and, be it
Further Resolved,
That the Joint Committee on Government and Finance report its findings, conclusions, and recommendations, together with drafts of any proposed legislation or constitutional amendments, to the Legislature no later than the first day of the 2027 Regular Session; and, be it
Further Resolved,
That the Clerk of the House of Delegates transmit a copy of this resolution to the Co Chairs of the Joint Committee on Government and Finance.
