H. B. 4401


(By Delegates Perry, Fahey,

Beach, Pino and C. White)


[Introduced February 5, 2002; referred to the

Committee on the Judiciary then Finance.]




A BILL to amend and reenact sections four, five and six, article six-b, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, claims for homestead exemption; changing the deadline for filing for the exemption with the county assessor; authorizing the assessor to grant or continue the exemption under certain circumstances; changing the deadline for which the determination can be made that a person has waived the exemption; changing the deadline on which the assessor must notify a claimant of a denial of a claim for exemption; and, changing the time prescription in which the county commission is required to issue a determination regarding an appeal to the assessor's denial of the exemption.

Be it enacted by the Legislature of West Virginia:
That sections four, five and six, article six-b, 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 6B. HOMESTEAD PROPERTY TAX EXEMPTION.

§11-6B-4. Claim for exemption; renewals; waiver of exemption.

(a) General. -- No exemption shall be allowed under this article unless a claim of exemption is filed with the assessor of the county in which the homestead is located, on or before the first day of October December following the July first assessment day. In the case of sickness, absence or other disability of the claimant, the claim may be filed by the claimant or his duly authorized agent.
(b) Claims for disability exemption. -- Each claim for exemption based on the owner being permanently and totally disabled shall include one of the following forms of documentation in support of said claim: (1) A written certification by a doctor of medicine or doctor of osteopathy licensed to practice their particular profession in this state that the claimant is permanently and totally disabled; (2) a written certification by the social security administration that the claimant is currently receiving benefits for permanent and total disability; (3) a copy of the letter from the social security administration originally awarding benefits to the claimant for permanent and total disability and a copy of a current check for such benefits, marked void; (4) a current social security health insurance (medicare) card in the name of the claimant and a copy of a current check to the claimant, marked void, for benefits from the social security administration for permanent and total disability; (5) a written certification signed by the veterans administration certifying that a person is totally and permanently disabled; (6) any lawfully recognized workers' compensation documentation certifying that a person is totally and permanently disabled; (7) any lawfully recognized pneumoconiosis documentation certifying that a person is totally and permanently disabled; or (8) any other lawfully recognized documentation certifying that a person is totally and permanently disabled.
(c) Renewals. --
(1) Senior citizens. -- If the claimant is age sixty-five or older, then after the claimant has filed for the exemption once with his or her assessor, there shall be no need for that claimant to refile unless the claimant moves to a new homestead.
(2) Disabled. -- If the claimant is permanently and totally disabled, then after the claimant has filed for the exemption once with his or her assessor, and signed a statement certifying that he or she will notify the assessor if he or she is no longer eligible for an exemption on the basis of being permanently and totally disabled and that the claimant will notify the assessor within thirty days of the discontinuance of the receipt of benefits for permanent and total disability, if the claimant originally claimed receipt of said benefits to document his or her claim for exemption, there shall be no need for that claimant to refile, unless the claimant moves to a new homestead.
(3) Grant or continuance of exemption. -- Nothing herein shall prohibit the assessor from granting or continuing the homestead exemption when the claimant has become a resident of a nursing home or other extended care facility and no other person or persons occupy the property.
(3) (4) Waiver of exemption. -- Any person not filing his or her claim for exemption on or before the first day of October December shall be determined to have waived his or her right to exemption for the next tax year.
§11-6B-5. Determination; notice of denial of claim or exemption.

(a) The assessor shall, as soon as practicable after a claim for exemption is filed, review that claim and either approve or deny it. If the exemption is denied, the assessor shall promptly, but not later than the first day of November January, serve the claimant with written notice explaining why the exemption was denied, and furnish a form for filing with the county commission should the claimant desire to take an appeal. The notice required or authorized by this section shall be served on the claimant or his or her authorized representative either by personal service or by certified mail.
(b) In the event that the assessor shall have information sufficient to form a reasonable belief that a claimant, after having been originally granted an exemption, is not eligible for said exemption, he or she shall deny the exemption on the next assessment date and shall promptly, but no later than the first day of November January, serve the claimant with written notice explaining the reasons for the denial and furnish a form for filing with the county commission should the claimant desire to take an appeal.
§11-6B-6. Appeals procedure.

(a) Notice of appeal; thirty days. -- Any claimant aggrieved by the denial of his or her claim for exemption or the subsequent denial of his or her exemption, may appeal to the county commission within thirty days after receipt of written notice explaining why the exemption was denied.
(b) Review; determination; appeal. -- The county commission shall complete its review and issue its determination within sixty days after receipt of the notice of appeal from the claimant as soon as practicable after receipt of the notice of appeal, but in no event, later than the twenty-eighth day of February of the tax year for which the exemption is first applied. In conducting its review, the county commission may hold a hearing on the claim. The assessor or the claimant may apply to the circuit court of the county for review of the determination of the county commission in the same manner as is provided for appeals from the county commission in section twenty-five, article three of this chapter.


NOTE: The purpose of this bill is to make certain changes in the law relative to claims for the homestead exemption. The bill effectuates the following amendments to existing law: (1) Changing the deadline for filing for the exemption with the county assessor; (2) authorizing the assessor to grant or continue the exemption under certain circumstances; (3) changing the deadline for which the determination can be made that a person has waived the exemption; changing the deadline on which the assessor must notify a claimant of a denial of a claim for exemption; (4) and changing the time prescription in which the county commission is required to issue a determination regarding an appeal to the assessor's denial of the exemption.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.