H. B. 2816


(By Delegates Craig, Morgan, Amores and Stalnaker)
[Introduced January 31, 2003 ; referred to the
Committee on the Judiciary then Finance.]




A BILL to amend and reenact section two, article six-b, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to homestead property tax exemption; and amending definition of term "used and occupied exclusively for residential purposes".

Be it enacted by the Legislature of West Virginia:
That section two, 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-2. Definitions.
For purposes of this article, the term:
(1) "Assessed value" means the value of property as determined under article three of this chapter.
(2) "Claimant" means a person who is age sixty-five or older or who is certified as being permanently and totally disabled, and who owns a homestead that is used and occupied by the owner thereof exclusively for residential purposes.
(3) "Homestead" means a single family residential house, including a mobile or manufactured or modular home, and the land surrounding such structure; or a mobile or manufactured or modular home regardless of whether the land upon which such mobile or manufactured or modular home is situated is owned or leased.
(4) "Owner" means the person who is possessed of the homestead, whether in fee or for life. A person seized or entitled in fee subject to a mortgage or deed of trust shall be deemed 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 shall also be deemed considered the owner. Personal property mortgaged or pledged shall, for the purpose of taxation, be deemed considered the property of the party in possession.
(5) "Permanently and totally disabled" means a person who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental condition which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months.
(6) "Sixty-five years of age or older" includes a person who attains the age of sixty-five on or before the thirtieth day of June following the July first assessment day.
(7) "Used and occupied exclusively for residential purposes" means that the property is used as an abode, dwelling or habitat for more than six consecutive months of the calendar year prior to the date of application by the owner thereof; and that the property is used only as an a primary place of abode, dwelling or habitat by the owner thereof on the July first assessment date to the exclusion of any commercial use. Provided, That failure to satisfy this six-month period shall not prevent allowance of a homestead exemption to a former resident in accordance with section three of this article
(8) "Tax year" means the calendar year following the July first assessment day.
(9) "Resident of this state" means an individual who is domiciled in this state for more than six months of the calendar year.

NOTE: The purpose of the bill is to amend the definition of "used and occupied exclusively for residential purposes" to clarify that a homestead must be the primary place of abode of the owner on the assessment date in order to be eligible for the ad valorem property tax homestead exemption.

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