H. B. 2400
(By Delegates Seacrist and Hunt)
[Introduced March 4, 1997; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section two, article six-b, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to defined terms;
and relieving residents from the six month occupancy
requirement for homestead exemption purposes.
Be it enacted by the Legislature of West Virginia:
That section two, 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-2. Definitions.
For purposes of this article, the term:
(1) "Assessed value" means the value of property as
determined under article three of this chapter.
(2) "Claimant" means a person who is age sixty-five or older
or who is certified as being permanently and totally disabled,
and who owns a homestead that is used and occupied by the owner
thereof exclusively for residential purposes.
(3) "Homestead" means a single family residential house,
including a mobile or manufactured or modular home, and the land
surrounding
such the structure; or a mobile or manufactured or
modular home regardless of whether the land upon which
such
mobile or manufactured or modular the home is situated is owned
or leased.
(4) "Owner" means the person who is possessed of the
homestead, whether in fee or for life. A person seized or
entitled in fee subject to a mortgage or deed of trust shall be
deemed the owner. A person who has an equitable estate of
freehold, or is a purchaser of a freehold estate who is in
possession before transfer of legal title shall also be deemed
the owner. Personal property mortgaged or pledged shall, for the
purpose of taxation, be deemed the property of the party in
possession.
(5) "Permanently and totally disabled" means a person who is
unable to engage in any substantial gainful activity by reason of
any medically determinable physical or mental condition which can
be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve
months.
(6) "Sixty-five years of age or older" includes a person who
attains the age of sixty-five on or before the thirtieth day of
June following the July first assessment day.
(7) "Used and occupied exclusively for residential purposes"
means that the property is used as an abode, dwelling or habitat,
for more than six consecutive months of the calendar year prior
to the date of application by the owner thereof; and that the
property is used only as an abode, dwelling or habitat to the
exclusion of any commercial use.
Provided, That failure to
satisfy this six-month period shall not prevent allowance of a
homestead exemption to a former resident in accordance with
section three of this article.
(8) "Tax year" means the calendar year following the July
first assessment day.
(9) "Resident of this state" means an individual who is
domiciled in this state for more than six months of the calendar
year.
NOTE: The purpose of this bill is to allow persons applying
for the homestead exemption who have met all other tests of
compliance to be relieved from having to occupy the property for
which the exemption is being applied, for six consecutive months
of the calendar year prior to the date of the application.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.