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Introduced Version House Bill 4037 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 4037


(By Delegates Michael, Boggs, Cann, Kominar, Williams,

Houston, Hall, Border, Ashley and Anderson)



(Originating in the Committee on Finance)


[January 16, 2006]


A BILL to amend and reenact §11-4-3 of the code of West Virginia, 1931, as amended, relating to correcting definitions applicable to the assessment of real property; and making amendments effective retroactively to and including the first day of July, two thousand five, for tax year two thousand six and thereafter.

Be it enacted by the Legislature of West Virginia:
That §11-4-3 of the code of West Virginia, 1931, as amended, be amended and reenacted; to read as follows:
§ 11-4-3  Definitions
(a) For the purpose of giving effect to the "Tax Limitations Amendment," this chapter shall be interpreted in accordance with the following definitions, unless the context clearly requires a different meaning:
(1) "Owner" means the person, as defined in section ten, article two, chapter two of this code, who is possessed of the freehold, whether in fee or for life. A person seized or entitled in fee subject to a mortgage or deed of trust securing a debt or liability is considered the owner until the mortgagee or trustee takes possession, after which the mortgagee or trustee shall be considered 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 is also considered the owner.
(2) "Used and occupied by the owner thereof exclusively for residential purpose" means actual habitation by the owner or the owner's spouse of all or a portion of a parcel of real property as a primary place of abode to the exclusion of any commercial use: Provided, That if the parcel of real property was unoccupied at the time of assessment and either: (A) Was used and occupied by the owner thereof exclusively for residential purposes on the first day of July of the previous year assessment date; (B) was unimproved on the first day of July of the previous year but a building improvement for residential purposes was subsequently constructed thereon between that date and the time of assessment; or (C) is retained by the property owner for noncommercial purposes and was most recently used and occupied by the owner or the owner's spouse as a residence, and the owner, as a result of illness, accident or infirmity, is residing with a family member or is a resident in a nursing home, personal care home, rehabilitation center or similar facility, then the property shall be considered "used and occupied by the owner thereof exclusively for residential purpose": Provided, however, That nothing herein contained shall permit an unoccupied or unimproved property to be considered "used and occupied by the owner thereof exclusively for residential purposes" for more than one year unless the owner, as a result of illness, accident or infirmity, is residing with a family member or is a resident of a nursing home, personal care home, rehabilitation center or similar facility. If a license is required for an activity on the premises or if an activity is conducted thereon which involves the use of equipment of a character not commonly employed solely for domestic as distinguished from commercial purposes, the use may not be considered to be exclusively residential.
(3) "Family member" means a person who is related by common ancestry, adoption or marriage including, but not limited to, persons related by lineal and collateral consanguinity.
(4) "Farm" means a tract or contiguous tracts of land used for agriculture, horticulture or grazing and includes all real property designated as "wetlands" by the United States army corps of engineers or the United States fish and wildlife service.
(5) "Occupied and cultivated" means subjected as a unit to farm purposes, whether used for habitation or not, and although parts may be lying fallow, in timber or in wastelands.
(b) Effective date of amendments -- Amendments to this section enacted during the regular session of the Legislature in the year two thousand six shall have retroactive effect to and including the first day of July, two thousand five, and shall apply in determining tax for tax years beginning the first day of January, two thousand six, and thereafter.

Note: The purpose of the bill is to correct the definition of "used and occupied exclusively for residential purposes" in West Virginia Code §11-4-3, which defines certain terms for assessment of real property for property tax purposes, and to make the amendment applicable to the 2006 property tax year and thereafter.

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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