West Virginia 2024 Regular Session

West Virginia House Bill HB4865

Introduced
1/17/24  

Caption

To amend the senior citizen tax credit threshold.

Impact

If enacted, HB 4865 would foster a more inclusive financial relief program for senior citizens in West Virginia. By lowering the qualifying income threshold, the bill allows more elderly individuals with modest incomes to benefit from the homestead exemption. The total amount allocated for this exemption is capped at $25 million, reflecting the state's acknowledgment of the financial challenges faced by seniors living on fixed incomes. Such adjustments could lead to improved economic stability for this demographic, especially amidst rising living costs.

Summary

House Bill 4865 aims to amend and reenact ยง11-21-21 of the Code of West Virginia, which pertains to the senior citizen homestead tax exemption. The primary objectives of this bill include increasing the total amount of the homestead exemption and lowering the income threshold to qualify for the exemption to 200% of the federal poverty guidelines. These provisions are designed to provide greater financial relief for low-income senior citizens who own homes, thereby helping them manage their property tax burden more effectively.

Sentiment

The sentiment around HB 4865 appears to be largely positive among advocates for senior citizens and social equity. Supporters argue that the bill addresses the needs of vulnerable populations, providing them with necessary tax relief that recognizes their contributions to society. However, concerns may arise regarding the financial implications of such exemptions on state revenues, suggesting a potential divide in sentiment among those focused on fiscal responsibility versus social welfare.

Contention

Notable points of contention regarding HB 4865 include the debate over its fiscal implications versus the social benefits it provides. Opponents may express concern that increasing tax exemptions could strain state resources or lead to funding shortfalls in other critical areas. In contrast, proponents stress the moral obligation to support low-income seniors, framing the bill as a necessary compromise that prioritizes community well-being over immediate financial considerations.

Companion Bills

No companion bills found.

Previously Filed As

WV HJR10

Senior Citizen Homestead Valuation Amendment

WV HB2526

Relating to reducing the personal income tax

WV SB424

Authorizing refundable tax credit applied against personal income tax or corporation net income tax

WV SJR2

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR14

Amending the Homestead Exemption of the Constitution

WV HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB3327

Capping amount of moneys to third party vendors who collect business and occupation taxes on behalf of cities

WV HB2894

Authorizing a refundable tax credit, applied against personal income tax or corporation net income tax, as applicable, in the amount of property tax timely paid on certain vehicles

WV HB2489

Allowing low income senior citizens to receive certain tax credits without filing a state income tax return

WV HB2156

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

Similar Bills

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.

FL H1105

Rescinding a Homestead Exemption Application

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.

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

FL H0775

Assessment of Homestead Property

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.