HB 4373
To implement a Property Tax Poverty Exemption - School Excess Levy
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a property tax poverty exemption for school excess levies in West Virginia. It allows homeowners with incomes at or below the federal poverty guidelines, who meet certain residency requirements, to receive an exemption from the portion of their property taxes attributable to school excess levies. The bill outlines a process for claiming the exemption, including required documentation and an appeals procedure, and includes criminal penalties for fraudulent claims.
Key provisions
- Establishes a property tax poverty exemption for school excess levies.
- Exemption is available to homeowners with family member household income at or below federal poverty guidelines.
- Requires claimants to meet specific residency requirements, including two years of consecutive West Virginia residency.
- Outlines a claim filing process between July 1 and December 1 following the assessment date.
- Creates an appeals procedure through the county commission and, if necessary, the circuit court.
- Includes criminal penalties for filing false or fraudulent claims.
- Requires property owners to notify the assessor of property transfers that affect eligibility for the exemption.
- Specifies that the exemption is to be shown on property tax books as a deduction.
Who is affected
- Homeowners
- Low-income West Virginia residents
- County assessors
- County commissions
- School districts
Notable changes
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