WEST virginia legislature

2020 regular session

Introduced

House Bill 4082

By Delegate Porterfield

[Introduced January 10, 2020; Referred to the Committee on Political Subdivisions then the Judiciary]

A BILL to amend and reenact §11-8-5 of the Code of West Virginia, 1931, as amended, relating to classifying single family real estate property as Class II property for county tax purposes.

Be it enacted by the Legislature of West Virginia:

Article 8. Levies.

§11-8-5. Classification of property for levy purposes.

For the purpose of levies, property shall be classified as follows:

Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing;

All products of agriculture (including livestock) while owned by the producer;

All notes, bonds, bills, and accounts receivable, stocks, and any other intangible personal property;

Class II. All property owned and used and occupied by the owner exclusively for residential purposes: Provided, That the owner is not required to occupy the property as his or her primary residence;

All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants;

Class III. All real and personal property situated outside of municipalities, exclusive of Classes I and II;

Class IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II.

NOTE: The purpose of this bill is to classify all single family real estate as Class II property for county tax purposes.

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