SB 156
Streamlining rebate process for motor vehicle property taxes
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill aims to simplify the process for receiving a refund related to motor vehicle property taxes in West Virginia. Instead of offering a tax credit, eligible taxpayers will receive a direct refund for ad valorem property taxes paid on their vehicles. The bill clarifies who qualifies as an ‘eligible taxpayer,’ including owners, lessors, and pass-through entities, while specifically excluding motor vehicle dealers. It also outlines a streamlined reimbursement process managed by the Sheriff’s Office and the Tax Division, with refunds distributed via check or direct deposit within 30 days of payment.
Key provisions
- Provides a refund instead of a tax credit for motor vehicle property taxes.
- Defines ‘eligible taxpayer’ to include vehicle owners, lessors, and pass-through entities.
- Excludes motor vehicle dealers from eligibility.
- Establishes a streamlined reimbursement process managed by the Sheriff’s Office and the Tax Division.
- Specifies refund distribution methods (check or direct deposit).
- Allows eligible taxpayers to retain credit entitlement upon sale or transfer of the vehicle.
- Requires an annual schedule to be filed to claim the credit.
- Sets a 30-day timeframe for refund disbursement.
Who is affected
- Vehicle Owners
- Motor Vehicle Lessors
- Pass-Through Entities
- Taxpayers subject to Personal Income Tax
- Taxpayers subject to Corporation Net Income Tax
Notable changes
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