WEST virginia legislature
2020 regular session
Introduced
Senate Bill 92
By Senators Baldwin, Cine, Jeffries, Lindsay, Romano, and Facemire
[Introduced January 8, 2020; referred
to the Committee on Finance]
A BILL to amend and reenact §11-6B-3 of the Code of West Virginia, 1931, as amended, relating to exempting the first $150,000 of the assessed value of a person’s primary residence in this state if the person is a veteran and is permanently and totally physically or mentally disabled.
Be it enacted by the Legislature of West Virginia:
article 6B. homestead property tax exemption.
§11-6B-3. Twenty thousand dollar homestead exemption allowed; additional exemption for disabled veterans.
(a) General. -- An
exemption from ad valorem property taxes shall be is allowed for
the first $20,000 of assessed value of a homestead that is used and occupied by
the owner thereof exclusively for residential purposes, when such the
owner is 65 years of age or older or is certified as being permanently and
totally disabled provided if the owner has been or will be a
resident of the State of West Virginia for the two consecutive calendar years
preceding the tax year to which the homestead exemption relates: Provided,
That an owner who receives a similar exemption for a homestead in another state
is ineligible for the exemption provided by this section. The owner's
application for exemption shall be accompanied by a sworn affidavit stating
that such the owner is not receiving a similar exemption in
another state: Provided, however, That when a resident of West Virginia
establishes residency in another state or country and subsequently returns and
reestablishes residency in West Virginia within a period of five years, such
the resident may be allowed a homestead exemption without satisfying the
requirement of two years consecutive residency if such the person
was a resident of this state for two calendar years out of the 10 calendar
years immediately preceding the tax year for which the homestead exemption is
sought. Proof of residency includes, but is not limited to, the owner's voter's
registration card issued in this state or a motor vehicle registration card
issued in this state.
(b) Veteran exemption.
-- Additionally, when a person is a resident of this
state at the time such the person enters upon active duty in the
military service of this country and throughout such service maintains this
state as his or her state of residence, and upon retirement from the
military service, or earlier separation from the military service
due to a permanent and total physical or mental disability such certified
by a physician, attesting the person is 100 percent permanently and totally
physically or mentally disabled, the person returns to this state and
purchases a homestead, such the person is deemed to satisfy the
residency test required by this section and shall be is allowed a
homestead exemption under this section for the first $150,000 of the
assessed value of the person’s primary residence in this state if such
the person is otherwise eligible for a homestead exemption under this
article; and the Tax Commissioner may specify, by regulation rule
promulgated under chapter 29A of this code, what constitutes acceptable proof
of these facts. Only one exemption shall be is allowed for each
homestead used and occupied exclusively for residential purposes by the owner
thereof, regardless of the number of qualified owners residing therein: Provided,
That upon the death of a person who used this exemption, the person’s spouse
may claim the exemption so long as the spouse continues to reside in the
original residence where the exemption attached.
(b) (c) Attachment of exemption. -- This
exemption shall attach attaches to the homestead occupied by the
qualified owner on the July first assessment date and shall be is
applicable to taxes for the following tax year. An exemption shall may
not be transferred to another homestead until the following July first. If the
homestead of an owner qualified under this article is transferred by deed, will
or otherwise, the $20,000 exemption shall be removed from the property on the
next July first assessment date unless the new owner qualifies for the
exemption.
(c) (d) Construction. -- The residency
requirement specified in subsection (a) of this section is enacted
pursuant to the Legislature's authority to prescribe by general law
requirements, limitations and conditions for the homestead exemption, as set
forth in section one-b, article ten of the Constitution of this state. Should
the Supreme Court of Appeals or a federal court of competent jurisdiction
determine that this residency requirement violates federal law in a decision
that becomes final, this section shall then be construed and applied, beginning
with the July first assessment day immediately following the date the decision
became final, as if the residency requirement had not been enacted, thereby
preserving the availability of the homestead exemption and the fiscal integrity
of local government levying bodies.
NOTE: The purpose of this bill is to exempt the first $150,000 of the assessed value of a person’s primary residence in this state if the person is a veteran and is permanently and totally physically or mentally disabled.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.