{"data":{"id":"us-wv/w.-va.-code-11-6b-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6B-1","heading":"Purpose.","body":"This article is enacted to implement the amendment to article X, section one-b of the Constitution increasing the ad valorem property tax homestead exemption, which was ratified by the people at the general election held on November 4, 1980.","path":["CHAPTER 11. TAXATION.","ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION."],"source_url":"https://code.wvlegislature.gov/11-6B-1/","current_through":"as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)","vintage":"","retrieved_at":"2026-10-18T02:52:09Z","sha256":"59e6451d12d24a768188e96da312810a94add6c26ab7b1acbb560a253429e475","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-11-6a-5a","next":"us-wv/w.-va.-code-11-6b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}