SB194 is a bill in the West Virginia Legislature (2026 Regular Session): Updating definition of "disabled veteran taxpayer".

What is the status of SB194?

Signed into law as of April 1, 2026. Latest action: Chapter 275, Acts, Regular Session, 2026 (June 25, 2026).

Weld, Ryan (R, 01), with 6 co-sponsors.

Where is the official record for SB194?

On the West Virginia Legislature website: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=194&year=2026&sessiontype=RS&btype=bill

West Virginia legislation · 2026 Regular Session

West Virginia SB194: Updating definition of "disabled veteran taxpayer"

Q: What does SB194 do?

In its own words: An act 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" me.

Status: Signed into law, April 1, 2026

What the bill says

An act 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" me.

From the enrolled text, March 14, 2026:

AN ACT 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 has been rated as having a 90 percent or greater service-connected disability by the United States Department of Veterans Affairs or meets the eligibility requirements for individual unemployability according to the disability ratings of the 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 …

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West Virginia SB194: Updating definition of "disabled veteran taxpayer"

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