H. B. 2578
(By Delegates Willison and Given)
[Introduced January 14, 1998; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section three, article six-b, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to ad valorem
homestead exemptions; establishing an alternative homestead
exemption for individuals who are under the age of sixty- five, by establishing an exemption of five thousand dollars.
Be it enacted by the Legislature of West Virginia:
That section three, article six-b, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.
§11-6B-3. Twenty thousand dollar or five thousand dollar
homestead exemption allowed.
(a) General. -- An exemption from ad valorem property taxes shall be allowed for the first twenty thousand dollars of
assessed value of a homestead that is used and occupied by the
owner thereof exclusively for residential purposes, when such the
owner is sixty-five years of age or older or is certified as
being permanently and totally disabled. An exemption from ad
valorem property taxes shall be allowed for the first five
thousand dollars of assessed value of a homestead that is used
and occupied by the owner thereof exclusively for residential
purposes, when the owner is under the age of sixty-five.
provided For purposes of this section when an ad valorem
exemption is claimed the owner has must have 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
ten 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 the person enters upon active duty in the
military service of this country and throughout such this 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 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 allowed a homestead exemption under this
section if such the person is otherwise eligible for a homestead
exemption under this article; and the tax commissioner may
specify, by regulation promulgated rule proposed 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 residing therein.
(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 twenty thousand dollar 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.
NOTE: The purpose of this bill is to establish an
alternative homestead exemption of five thousand dollars
($5,000.00) for individuals who are under the age of sixty-five.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.