West Virginia 2024 Regular Session

West Virginia House Bill HB5205

Introduced
1/25/24  

Caption

Increasing the amount of the senior citizens' tax credit for property tax paid

Impact

The proposed changes are expected to have a significant impact on state laws governing property tax credits for seniors. By allowing a higher refund amount based on the assessed value of their homestead, the bill aims to provide more substantial financial relief to low-income seniors. The increase in the taxable assessment limit aims to ensure that the property tax credits remain relevant and beneficial, addressing the economic pressures faced by this demographic. Additionally, the retroactive effect of the bill could potentially allow eligible seniors to receive tax credits for previous years, enhancing its immediate impact on their financial situatedness.

Summary

House Bill 5205 seeks to amend West Virginia's tax code to increase the senior citizens' tax credit for property taxes paid. Specifically, this legislation proposes to enhance the existing credit by raising the taxable assessed property value cap for eligible seniors from $20,000 to $30,000, effective for property tax years beginning on or after January 1, 2024. This amendment aims to alleviate some financial burden on low-income senior citizens, whose properties may have increased in value over time, thus leading to higher property tax implications for them.

Sentiment

The general sentiment surrounding HB 5205 appears to be positive among supporters, who argue that this is an essential step toward supporting the economic needs of older residents in West Virginia. Advocates highlight the importance of such tax relief measures in promoting the wellbeing of senior citizens, particularly those on fixed incomes. However, there may also be concerns among certain stakeholders regarding the bill’s retroactive provisions and how it will affect state revenues.

Contention

While the sentiment is largely supportive, there are notable points of contention that could arise during discussions of the bill. As with any tax credit legislation, there may be debates regarding the fiscal impacts of increased credits on state budgets. Opponents might argue that increased tax credits for one group could necessitate higher taxes or cuts for others, which could lead to a broader discussion about tax fairness and equity. Additionally, some critics could question whether the retroactive application of the credit is administratively feasible and fair.

Companion Bills

WV SB459

Similar To Increasing senior citizen property tax credit and expanding eligibility requirements

Similar Bills

NJ A975

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

NJ A254

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

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

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.