West Virginia 2023 Regular Session

West Virginia Senate Bill SB201

Introduced
1/13/23  

Caption

Increasing Homestead Property Tax Exemption for homeowners

Impact

If enacted, SB201 would significantly impact state tax laws regarding property taxes, particularly benefitting homeowners who meet the age or disability criteria. The increase in the exemption allows for a greater reduction in property tax liabilities for qualifying residents, thereby potentially alleviating financial burdens on these demographics and promoting home ownership stability. Additionally, the bill includes provisions that require proof of residency within West Virginia for two consecutive years preceding the tax year, with certain exceptions for military members and individuals returning to the state.

Summary

Senate Bill 201 aims to amend and reenact provisions of the West Virginia Code relating to the Homestead Property Tax Exemption for homeowners. The key provision of the bill is the increase of the exemption limit from $20,000 to $40,000 for homeowners aged 65 or older or those who are permanently and totally disabled. This increase is intended to provide greater tax relief for senior citizens and disabled individuals who have limited incomes and depend on their homes as a significant part of their financial security.

Sentiment

The sentiment around SB201 appears to be largely positive, particularly among advocacy groups and constituencies representing senior citizens and persons with disabilities. Supporters of the bill argue that the increased exemption is a necessary measure to assist vulnerable populations that are often disproportionately impacted by rising property taxes. However, there are also concerns about the implications of such tax increases on local government revenues, which may challenge the financial stability of local services.

Contention

One notable point of contention surrounding SB201 is the residency requirement imposed for eligibility. Critics may argue that such conditions could disqualify individuals who have recently relocated to the state or military personnel who are returning after service. This aspect raises questions about the inclusivity of the exemption and whether it adequately accommodates all potential beneficiaries under the current housing and economic conditions.

Companion Bills

WV HB2566

Similar To Increasing the Homestead Property Tax Exemption

Similar Bills

NJ S2037

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

NJ S1309

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

CA AB1885

Debtor exemptions: homestead exemption.

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H1105

Rescinding a Homestead Exemption Application

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

CA SB832

Debtor exemptions: homestead exemption.