HB 4399
Relating to disabled veteran taxpayers
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill clarifies the definition of a ‘disabled veteran taxpayer’ under West Virginia law. Specifically, it defines this term as a veteran who has received an honorable discharge from the armed services and is rated as having a 90% or greater service-connected disability by the Department of Veterans Affairs, or meets the criteria for individual unemployability. The bill also provides definitions for related terms such as ‘eligible motor vehicle’ and ‘eligible widowed spouse’ to ensure consistent application of property tax adjustments.
Key provisions
- Defines ‘disabled veteran taxpayer’ based on VA disability rating or individual unemployability status.
- Defines ‘eligible widowed spouse’ as the unmarried surviving spouse of a disabled veteran who previously received a real property tax credit.
- Clarifies the definition of ‘personal property taxes paid’ and excludes certain types of payments.
- Defines ‘public service company’ for property tax assessment purposes.
- Provides definitions for ‘flow-through entity’, ‘conduit entity’, and ‘pass through entity’.
- Defines ‘eligible motor vehicle’.
- Includes a general definition of ‘person’.
- Defines ‘real property taxes paid’.
Who is affected
- Disabled veterans
- Veterans’ surviving spouses
- Taxpayers
- West Virginia property owners
- The West Virginia Department of Veterans Affairs
Notable changes
Sponsors
Official sponsors from legislative records.
Primary sponsor
D. Smith
Cosponsors
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