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WV HB4373

Bill

Official Source

Status

Introduced

1/15/2026

Primary Sponsor

Doug Smith

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a property tax exemption from school excess levies for homeowners whose household income falls at or below federal poverty guidelines
  • Requires claimants to have paid West Virginia property taxes for at least two years and to file applications annually between July 1 and December 1 with the county assessor
  • Applicants must submit income tax returns, photo identification, proof of property ownership, and proof of residence; no automatic renewals are permitted
  • Establishes an appeals process through the county commission for denied claims, with further appeal available to circuit court
  • Imposes criminal penalties including fines of $50-$1,000 and up to one year in jail for fraudulent claims, fraudulent assessments, or failure to notify the assessor of changes in property status

Legislative Description

To implement a Property Tax Poverty Exemption - School Excess Levy

Taxation

Last Action

To House Finance

1/15/2026

Committee Referrals

Finance1/15/2026

Full Bill Text

No bill text available