H. B. 2589
(By Delegates Fleischauer and Staton)
[Introduced February 21, 1995; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact sections two and three, article
six-b, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
the homestead exemption for illness applying to homeowners
absent due to illness.
Be it enacted by the Legislature of West Virginia:
That sections two and three, article six-b, chapter eleven
of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted all 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 structure; or a mobile or manufactured or
modular home regardless of whether the land upon which such
mobile or manufactured or modular 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.
(10) "Affidavit qualification" means an individual unable to
be present in his or her home due to health reasons but despite
such absence maintains the home as his or her primary domicile
who provides to the assessor of his or her county an affidavit
for continued exemption despite unavoidable physical absence as
described herein.
§11-6B-3. Twenty 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
owner demonstrates affidavit qualification, when such owner is
sixty-five 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 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 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 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 provide that homeowners
who absence themselves from their domicile for health reasons may
still claim a homestead exemption for illness upon demonstrating
the home remains his or her primary domicile.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
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