Senate Bill No. 586
(By Senators Ross, Wooton, Burnette, Caldwell, Hunter,
Mitchell, Oliverio, Redd, Rowe, Snyder, Deem,
Facemyer and McKenzie)
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[Originating in the Committee on the Judiciary;
reported February 13, 2002.]
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A BILL to amend and reenact sections four, five and six, article
six-b, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, all relating to
claims for homestead exemption; extending the time period for
filing a claim for exemption; authorizing the assessor to
grant or continue the exemption under certain circumstances;
extending the time period by which the assessor must determine
a person has waived the exemption; extending the time period
by which the assessor must notify a claimant of a denial of a
claim for exemption; and extending the time period in which
the county commission is required to issue a determination
regarding an appeal to the assessor's denial of an exemption.
Be it enacted by the Legislature of West Virginia:
That sections four, five and six, 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-4. Claim for exemption; renewals; waiver of exemption.
(a)
General. -- No exemption shall be allowed under this
article unless a claim of exemption is filed with the assessor of
the county in which the homestead is located, on or before the
first day of
October December following the July first assessment
day. In the case of sickness, absence or other disability of the
claimant, the claim may be filed by the claimant or his duly
authorized agent.
(b)
Claims for disability exemption. -- Each claim for
exemption based on the owner being permanently and totally disabled
shall include one of the following forms of documentation in
support of said claim: (1) A written certification by a doctor of
medicine or doctor of osteopathy licensed to practice their
particular profession in this state that the claimant is
permanently and totally disabled; (2) a written certification by
the social security administration that the claimant is currently
receiving benefits for permanent and total disability; (3) a copy
of the letter from the social security administration originally
awarding benefits to the claimant for permanent and total disability and a copy of a current check for such benefits marked
void; (4) a current social security health insurance (medicare)
card in the name of the claimant and a copy of a current check to
the claimant, marked void, for benefits from the social security
administration for permanent and total disability; (5) a written
certification signed by the veterans administration certifying that
a person is totally and permanently disabled; (6) any lawfully
recognized workers' compensation documentation certifying that a
person is totally and permanently disabled; (7) any lawfully
recognized pneumoconiosis documentation certifying that a person is
totally and permanently disabled; or (8) any other lawfully
recognized documentation certifying that a person is totally and
permanently disabled.
(c)
Renewals. --
(1)
Senior citizens. -- If the claimant is age sixty-five or
older, then after the claimant has filed for the exemption once
with his
or her assessor there shall be no need for that claimant
to refile unless the claimant moves to a new homestead.
(2)
Disabled. -- If the claimant is permanently and totally
disabled, then after the claimant has filed for the exemption once
with his
or her assessor and signed a statement certifying that he
or she will notify the assessor if he
or she is no longer eligible
for an exemption on the basis of being permanently and totally
disabled and that the claimant will notify the assessor within
thirty days of the discontinuance of the receipt of benefits for
permanent and total disability, if the claimant originally claimed receipt of said benefits to document his
or her claim for
exemption, there shall be no need for that claimant to refile
unless the claimant moves to a new homestead.
(3) Grant or continuance of exemption. -- Nothing herein shall
prohibit the assessor from granting or continuing the homestead
exemption when the claimant has become a resident of a nursing home
or other extended care facility and no other person or persons
occupy the property.
(3) (4) Waiver of exemption. -- Any person not filing his
or
her claim for exemption on or before the first day of
October
December shall be determined to have waived his
or her right to
exemption for the next tax year.
§11-6B-5. Determination; notice of denial of claim or exemption.
(a) The assessor shall, as soon as practicable after a claim
for exemption is filed, review that claim and either approve or
deny it. If the exemption is denied, the assessor shall promptly,
but not later than the first day of
November January, serve the
claimant with written notice explaining why the exemption was
denied and furnish a form for filing with the county commission
should the claimant desire to take an appeal. The notice required
or authorized by this section shall be served on the claimant or
his
or her authorized representative either by personal service or
by certified mail.
(b) In the event that the assessor shall have information
sufficient to form a reasonable belief that a claimant, after
having been originally granted an exemption, is not eligible for said exemption, he
or she shall deny the exemption on the next
assessment date and shall promptly, but no later than the first day
of
November January, serve the claimant with written notice
explaining the reasons for the denial and furnish a form for filing
with the county commission should the claimant desire to take an
appeal.
§11-6B-6. Appeals procedure.
(a)
Notice of appeal; thirty days. -- Any claimant aggrieved
by the denial of his
or her claim for exemption or the subsequent
denial of his
or her exemption may appeal to the county commission
within thirty days after receipt of written notice explaining why
the exemption was denied.
(b)
Review; determination; appeal. -- The county commission
shall complete its review and issue its determination
within sixty
days after receipt of the notice of appeal from the claimant as
soon as practicable after receipt of the notice of appeal, but in
no event later than the twenty-eighth day of February of the tax
year for which the exemption is first applied. In conducting its
review, the county commission may hold a hearing on the claim. The
assessor or the claimant may apply to the circuit court of the
county for review of the determination of the county commission in
the same manner as is provided for appeals from the county
commission in section twenty-five, article three of this chapter.
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(NOTE: The purpose of this bill is to make certain changes in
the law relative to claims for the homestead exemption by: (1)
Changing the deadline for filing for the exemption with the county assessor; (2) authorizing the assessor to grant or continue the
exemption under certain circumstances; (3) changing the deadline
for which the determination can be made that a person has waived
the exemption and changing the deadline for which the assessor must
notify a claimant of a denial of a claim for exemption; and (4)
changing the time period in which the county commission is required
to issue a determination regarding an appeal to the assessor's
denial of the exemption.
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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