WV HB2121

Extends the real property tax credit for disabled veterans to eligible widowed spouses of deceased disabled veteran taxpayers who previously received the credit

Defines "eligible widowed spouse" as the unmarried surviving spouse of a disabled veteran taxpayer who had previously received the disabled veteran real property tax credit

Defines "disabled veteran taxpayer" as a person honorably discharged from any U.S. armed services branch who is rated at least 90% totally and permanently disabled due solely to service-connected disabilities by the U.S. Department of Veterans Affairs

Passed April 12, 2025, with an effective date of July 11, 2025 (90 days from passage)