West Virginia 2024 Regular Session

West Virginia Senate Bill SB459

Introduced
1/16/24  

Caption

Increasing senior citizen property tax credit and expanding eligibility requirements

Impact

The anticipated impact of SB459 is significant for low-income senior citizens, as it offers enhanced financial support during a time when property taxes can strain fixed incomes. The increase in the property value threshold eligible for the tax credit aims to alleviate some of the financial pressures on seniors, making it a substantial reform of the existing tax credit framework. The proposed changes would also require administrative adjustments to accommodate the new eligibility criteria and refund amounts, potentially affecting the budget projections for state tax revenues.

Summary

Senate Bill 459 aims to amend the current provisions regarding property tax credits for senior citizens in West Virginia. The bill proposes an increase in the amount of credit available to low-income individuals who meet certain criteria, specifically those with a homestead exemption. By raising the taxable assessed value eligible for a refundable credit from $20,000 to $30,000 starting in the 2024 tax year, the bill seeks to provide additional financial relief to seniors facing property tax burdens. Furthermore, it expands the income eligibility requirements to accommodate more individuals, thus broadening the accessibility of the tax relief provided by this measure.

Sentiment

Overall, the sentiment surrounding SB459 appears to be positive among advocates for senior citizens. Proponents of the bill express that it addresses a critical need for support to a vulnerable population within the state. However, as with any legislative change, there may be concerns regarding the fiscal implications of increased credits. Some opposing views might raise questions about the bill's long-term sustainability in the context of state budgeting and tax policy.

Contention

Notable points of contention may arise regarding the funding sources for the expanded credit and the implications it will have on state revenue. Critics could argue that while the bill benefits senior citizens, it could also divert resources from other essential public services. Additionally, the eligibility criteria expansion may lead to a higher demand for credits than anticipated, posing challenges for maintaining the initiative's fiscal health.

Companion Bills

WV HB5205

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

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 A2164

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