Introduced Version
House Bill 2984 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2984
(By Delegate Canterbury)
[Introduced March 19, 2013; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §11-4-3 of the Code of West Virginia,
1931, as amended, relating to assessment of real property;
definitions; and providing that "owner" includes the trustee
of a trust or a majority of the voting shareholders of a
limited liability company or corporation who reside on the
real property which is the subject of the trust or owned by a
limited liability company or corporation and which has an
annual production of agriculture or forest products that
exceeds $5,000.
Be it enacted by the Legislature of West Virginia:
That §11-4-3 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
§11-4-3. Definitions.
(a) 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:
(1) "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
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. Owner shall also include also includes the corporation or
other organization possessed of the freehold of a qualified
continuing care retirement community. Owner also includes the
trustee of a trust or a majority of the voting shareholders of a
limited liability company or corporation who reside on the real
property which is the subject of the trust or owned by a limited
liability company or corporation and which has an annual production
of agriculture or forest products that exceeds $5,000.
(2) "Used and occupied by the owner thereof exclusively for
residential purpose" means actual habitation by the owner or the
owner's spouse, or a qualified resident of all or a portion of a parcel of real property as a place of abode 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 July 1, of the previous year assessment date; (B) was unimproved
on July 1, of the previous year but a building improvement for
residential purposes was subsequently constructed thereon between
that date and the time of assessment; or (C) is retained by the
property owner for noncommercial purposes and was most recently
used and occupied by the owner or the owner's spouse as a residence
and the owner, as a result of illness, accident or infirmity, is
residing with a family member or is a resident in a nursing home,
personal care home, rehabilitation center or similar facility, then
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 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 unless the owner, as a result of illness, accident or
infirmity, is residing with a family member or is a resident of a
nursing home, personal care home, rehabilitation center or similar
facility. Except in the case of a qualified continuing care
retirement community, if a license is required for an activity on
the premises or if an activity is conducted thereon which involves the use of equipment of a character not commonly employed solely
for domestic as distinguished from commercial purposes, the use may
not be considered to be exclusively residential. In the case of a
qualified continuing care retirement community, uses attendant to
the functioning of the qualified continuing care retirement
community, including, without limitation, cafeteria, laundry,
personal and health care services, shall may not be considered a
commercial use even if such the activity or equipment requires a
separate license or payment.
(3) "Family member" means a person who is related by common
ancestry, adoption or marriage including, but not limited to,
persons related by lineal and collateral consanguinity.
(4) "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.
(5) "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.
(6) "Qualified continuing care retirement community" means a
continuing care retirement community: (A) Owned by a corporation
or other organization exempt from federal income taxes under the
Internal Revenue Code; (B) used in a manner consistent with the
purpose of providing housing and health care for residents; and (C) which receives no Medicaid funding under the provisions of article
four-b, chapter nine of this code. For purposes of this section,
a continuing care retirement community is a licensed facility under
the provisions of articles five-c and five-d, chapter sixteen of
this code at which independent living, assisted living and nursing
care, if necessary, are provided to qualified residents.
"Qualified resident" means a person who contracts with a
qualified continuing care retirement community to reside therein,
in exchange for the payment of an entrance fee or deposit, or
payment of periodic charges, or both.
(b) Effective date of amendments. -- Amendments to this
section enacted during the 2006 regular session of the Legislature
shall have retroactive effect to and including July 1, 2005, and
shall apply in determining tax for tax years beginning January 1,
2006, and thereafter.
Effective date of amendments. -- Amendments to this section
enacted during the 2007 regular session of the Legislature shall
take effect on July 1, 2007.
Effective date of amendments. -- Amendments to this section
enacted during the 2013 regular session of the Legislature shall
take effect on July 1, 2013.
NOTE: The purpose of this bill is to provide that in the
assessment of real property the word "owner" includes the trustee of a trust or a majority of the voting shareholders of a limited
liability company or corporation who reside on the real property
which is the subject of the trust or owned by a limited liability
company or corporation and which has an annual production of
agriculture or forest products that exceeds $5,000.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.