WV HB2115

Creates a new property tax exemption from school excess levies for homeowners whose household income falls at or below federal poverty guidelines established by the U.S. Department of Health and Human Services

Requires claimants to have paid West Virginia real estate taxes for two years, occupy the property as their exclusive residence for more than six consecutive months, and not receive a similar exemption in another state

Mandates annual applications between July 1 and December 1, with no automatic renewals; claims must include tax returns, photo ID, proof of ownership, and proof of residence

Establishes an appeals process through the county commission for denied claims, with further appeal available to circuit court

Imposes criminal penalties including fines up to $1,000 and jail time up to one year for fraudulent claims, fraudulent assessments by county employees, or failure to notify the assessor of property transfers or changes in use