WEST virginia legislature
2021 regular session
House Bill 3067
By Delegates Cooper, Dean, Haynes, Zatezalo and Barnhart
[Introduced March 11, 2021; Referred to the Committee on Finance]
A BILL to amend and reenact §11-6B-3 and §11-6B-7 of the Code of West Virginia, as amended, relating to increasing the amount of the homestead exemption in West Virginia from $20,000 to $30,000.
Be it enacted by the Legislature of West Virginia:
ARTICLE 6B. homestead property tax exemption.
thousand dollar homestead exemption allowed.
(a) General. -- An
exemption from ad valorem property taxes shall be allowed for the first
$25,000 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. 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
due to a permanent and total physical or mental disability, 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 if such person is otherwise eligible for a
homestead exemption under this article; and the Tax Commissioner may specify,
by regulation promulgated under chapter twenty-nine-a 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
(b) 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
$30,000 exemption shall be removed from the property on the next July
first assessment date unless the new owner qualifies for the exemption.
(c) 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.
§11-6B-7. Property tax books.
(a) Property book entry.
-- The exemption of the first
$20,000 $30,000 of assessed value
shall be shown on the property books as a deduction from the total assessed
value of the homestead.
(b) Levy; statement to
homestead owner. -- When the
$20,000 $30,000 exemption is
greater than the total assessed value of the eligible homestead, no taxes shall
be levied. The sheriff shall issue a statement to the owner showing that no
taxes are due.
NOTE: The purpose of this bill is to increase the amount of the homestead exemption from $20,000 to $30,000.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.