Senate Bill No. 78
(By Senator Craigo, Sharpe and Ross)
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[Introduced January 14, 2000; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact section three, article four, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to the definition
of the phrase "used and occupied by the owner exclusively
for residential purposes" for property tax purposes; and
providing that an owner may use a parcel of real property as
a place of abode for some or all of the year without the
parcel changing to a higher tax classification for levy
purposes.
Be it enacted by the Legislature of West Virginia:
That section three, article four, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-3. Definitions.
For the purpose of giving effect to the "Tax Limitations
Amendment," this chapter shall be interpreted in accordance with
the following definitions, unless the context clearly requires a
different meaning:
"Owner" means the person, as defined in section ten, article
two, chapter two of this code, who is possessed of the freehold,
whether in fee or for life. A person seized or entitled in fee
subject to a mortgage or deed of trust securing a debt or
liability is considered the owner until the mortgagee or trustee
takes possession, after which the mortgagee or trustee shall be
is considered the owner. A person who has an equitable estate of
freehold, or is a purchaser of a freehold estate who is in
possession before transfer of legal title is also considered the
owner.
"Used and occupied by the owner thereof exclusively for
residential purpose" means actual habitation by the owner of all
or a portion of a parcel of real property as a place of abode for
some or all of the year to the exclusion of any commercial use: Provided, That if the parcel of real property was unoccupied at
the time of assessment and either: (a) Was used and occupied by
the owner thereof exclusively for residential purposes on the
first day of July of the previous year; or (b) was unimproved on
the first of July of the previous year but a building improvement
for residential purposes was subsequently constructed thereon on
the property between that date and the time of assessment, the
property shall be is considered "used and occupied by the owner
thereof exclusively for residential purpose": Provided, however,
That nothing herein contained shall permit in this section
permits an unoccupied or unimproved property to be considered
"used and occupied by the owner thereof exclusively for
residential purposes" for more than one year. If a license is
required for an activity on the premises or if an activity is
conducted thereon on the premises which involves the use of
equipment of a character not commonly employed solely for
domestic as distinguished from commercial purposes, the use may
is not be considered to be exclusively residential.
"Farm" means a tract or contiguous tracts of land used for
agriculture, horticulture or grazing and includes all real
property designated as "wetlands" by the United States army corps of engineers or the United States fish and wildlife service.
"Occupied and cultivated" means subjected as a unit to farm
purposes, whether used for habitation or not, and although parts
may be lying fallow, in timber or in wastelands.
NOTE: The purpose of this bill is to allow the owner to use
a parcel of real property as a place of abode for some or all of
the year without the parcel changing to a higher tax
classification for levy purposes, provided there is no commercial
use.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.