Bill Text: WV SB363 | 2019 | Regular Session | Introduced
Bill Title: Exempting first $150,000 assessed value of residence of veteran or physically or mentally disabled person
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-01-21 - To Finance [SB363 Detail]
Download: West_Virginia-2019-SB363-Introduced.html
WEST
virginia legislature
2019 regular session
Introduced
Senate Bill 363
By Senator Baldwin
[Introduced
January 21, 2019; 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 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 owner is 65 years of age or older or is certified as being permanently and totally disabled provided 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 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 resident may be allowed a homestead exemption without satisfying the requirement of two years consecutive residency if such 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 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 certified
by a physician, attesting the person is 100 percent permanently and totally
physically or mentally disabled, such person returns to this state and
purchases a homestead, such person is deemed to satisfy the residency test
required by this section and shall be 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 person is otherwise eligible for a
homestead exemption under this article; and the Tax Commissioner may specify,
by regulation promulgated under chapter 29A of this code, what constitutes
acceptable proof of these facts. Only one exemption shall be 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 to the homestead occupied by the qualified owner on
the July first assessment date and shall be applicable to taxes for the
following tax year. An exemption shall 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) 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.