West Virginia 2023 Regular Session

West Virginia Senate Bill SJR2

Introduced
1/11/23  
Refer
1/11/23  

Caption

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

Impact

The amendment's passage could significantly impact property tax laws in West Virginia, particularly in facilitating financial relief for veterans who are often facing various challenges post-service. By allowing exemptions on property taxes, specifically tailored for disabled veterans, the bill aims to recognize their sacrifices and improve their living standards. Thus, it could lead to fewer taxes being collected based on residential properties owned by eligible veterans, altering the dynamics of revenue for local governments.

Summary

Senate Joint Resolution 2 (SJR2) proposes an amendment to the West Virginia Constitution aimed at providing property tax exemptions to veterans with a service-connected disability rated at 90 percent or greater. Specifically, the resolution seeks to amend Section one-b of Article X, which governs property taxation and exemptions. If passed, the legislation would authorize the state legislature to establish rules for the exemption process related to the ad valorem property taxes that fall on the residences of these veterans, alleviating their financial burden.

Sentiment

Overall, the sentiment around SJR2 appears to be supportive among those advocating for veterans' rights and benefits. However, there may also be apprehensions reflected in potential discussions regarding the fiscal implications of such exemptions on local budgets. While proponents advocate for honoring and supporting veterans, fiscal conservatives may express concerns about the loss of tax revenue and its consequent effects on funding for public services, which could create a complex dialogue surrounding the amendment's long-term viability and sustainability.

Contention

A notable point of contention within the discussions surrounding this bill might center on how the definition of eligibility is drawn and the processes established by the legislature to implement the tax exemption. Some may argue that such tax relief should be universal for all veterans regardless of their disability percentages, while others could push back against specific definitions that may leave some veterans unrecognized. The dialogue must also address the balance between providing necessary support to veterans while ensuring that local government funding remains equitable and sufficient.

Companion Bills

No companion bills found.

Previously Filed As

WV SJR9

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV SJR7

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR15

Disabled Veteran’s Property Tax Exemption Amendment

WV HJR12

Disabled Veteran’s Property Tax Exemption Amendment

WV HJR8

Disabled Veteran’s Property Tax Exemption Amendment

WV HJR9

Disabled Veteran’s Property Tax Exemption Amendment

WV HJR1

Relating to exempting certain honorably discharged veterans of the U. S. Armed Forces who are disabled from ad valorem property taxation on full amount of assessed value of certain property

WV SJR5

Homestead Exemption for Disabled Veterans Amendment

WV SJR6

Homestead Exemption for Disabled Veterans Amendment

WV SJR10

Homestead Exemption for Disabled Veterans Amendment

Similar Bills

WV SJR15

Honorably Discharged Veteran's Property Tax Exemption Amendment

WV SJR3

Homestead Exemption Increase Amendment

WV SJR9

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR23

Increase the homestead exemption from $20,000 to $40,000

WV HJR10

SENIOR CITIZEN HOMESTEAD VALUATION AMENDMENT

WV HJR15

Disabled Veteran’s Property Tax Exemption Amendment

WV SJR7

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR107

Increasing the Homestead Exemption