West Virginia legislation · 2026 Regular Session
West Virginia HB4399: Relating to disabled veteran taxpayers
Status: Introduced, January 16, 2026
What the bill says
To amend and reenact §11-13MM-2 of the Code of West Virginia, 1931, as amended, relating to disabled veteran taxpayers; and clarifying the definition of a "disabled veteran taxpayer". 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" mea.
From the introduced text, January 16, 2026:
A BILL to amend and reenact §11-13MM-2 of the Code of West Virginia, 1931, as amended, relating to disabled veteran taxpayers; and clarifying the definition of a "disabled veteran taxpayer". 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. has been rated as having a 90% or greater service-connected disability by the United State Department of Veterans Affairs or meets the eligibility requirements for individual unemployability according to the disability ratings of the Department of Veterans Affairs as a …