Bill > HB4373

This bill establishes a property tax exemption for a "school excess levy," which is an additional property tax levied by a county for school purposes beyond the regular property tax. This exemption is available to homeowners who meet specific criteria, including owning and occupying their home exclusively for residential purposes and having a household income at or below the federal poverty guidelines, which are periodically updated poverty thresholds set by the U.S. Department of Health and Human Services. To qualify, claimants must have paid West Virginia property taxes for two years and not received a similar exemption elsewhere, though exceptions exist for former residents returning to the state. The exemption applies to the property on the July 1 assessment date and is valid for the following tax year, requiring annual renewal between July 1 and December 1, with failure to file by December 1 resulting in a waiver of the exemption for the next year. Claimants must submit documentation such as income tax returns, identification, proof of ownership, and proof of residence. The bill also outlines procedures for assessors to review and deny claims, with a right to appeal to the county commission and potentially the circuit court, and includes provisions for criminal penalties and restitution for fraudulent claims or assessments.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4373&year=2026&sessiontype=RS&btype=bill