FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 08:17 PM |
| Agency: |
County Commissioners' Association of West Virginia |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1538 |
Introduced |
|
SJR3 |
|---|
| CBD Subject: |
Resolutions |
|---|
|
FUND(S):
County Government
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This constitutional amendment will decrease existing general revenues for county governments by exempting honorably discharged veterans from ad valorem property taxes.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
There is nothing in place within the Assessor's system or the Tax Office system that denotes that a taxpayer is a veteran.
One county has determined through their Historical Society that approximately 50% of their residents that are eligible for Homestead Exemption are honorably discharged veterans and based on the FY 2025 receivables, the reduction in their ad valorem taxes would be approximately $980,000. This amount would vary from county to county.
Memorandum
There is nothing in place within the Assessor's system or the Tax Office system that denotes that a taxpayer is a veteran.
One county has determined through their Historical Society that approximately 50% of their residents that are eligible for Homestead Exemption are honorably discharged veterans and based on the FY 2025 receivables, the reduction in their ad valorem taxes would be approximately $980,000. This amount would vary from county to county.
Person submitting Fiscal Note: Nancy Butcher
Email Address: nancy@ccawv.org