West Virginia legislation · 2025 Regular Session
West Virginia HB2121: Deceased Disabled Veteran Real Property Exemption for Widowed Spouses
Status: Passed both chambers, April 28, 2025
The purpose of this bill is to provide for a deceased disabled veteran real property exemption for widowed spouses.
What the bill says
An act to amend and reenact §11-13MM-2 and §11- 13MM-4 of the Code of West Virginia, 1931, as amended, relating to providing for a real property tax credit for eligible widowed spouses of disabled veteran taxpayers. ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT. §11-13MM-2. Definitions. (a) General. -- When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section unless a different meaning is clearly required by the context in which the term is used. (b) Terms defined. - (1) "Ad.
From the enrolled text, April 12, 2025:
AN ACT to amend and reenact §11-13MM-2 and §11- 13MM-4 of the Code of West Virginia, 1931, as amended, relating to providing for a real property tax credit for eligible widowed spouses of disabled veteran taxpayers. ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT. §11-13MM-2. Definitions. (a) General. -- When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section unless a different meaning is clearly required by the context in which the term is used. (b) Terms defined. - (1) "Ad valorem property tax" means and is limited to the West Virginia ad valorem property tax. (2) "Business" means any activity taxable under article §11-12-1 et seq. of this code, which is engaged in by any person in this State. (3) "Disabled veteran taxpayer" means a person given an honorable discharge from any branch of the armed services of the United States and who is considered at least 90 percent totally and permanently disabled due solely to service-connected disabilities by the United States Department of Veterans Affairs. (4) "Eligible motor vehicle" means a motor vehicle on which the ad valorem property tax has been paid for the taxable year by the eligible taxpayer, and which is a motor vehicle as defined …