SB 39 — Relating to assessment of real property

WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee FISCALSubstitute for Senate Bill 39 NOTE[Originating [Introducedin Januarythe 11,Committee 2023;on Government Organization;

referredreported on February 17, 2023] CS for SB39 A BILL to amend and reenact §11-4-3 of the CommitteeCode onof GovernmentWest Organization;Virginia, 1931, as amended, relating to assessment of real property;

and then to the Committee on Finance] Intr SB 39 2023R1554 A BILL to amend and reenact §11-4-3 of the Code of West Virginia, 1931, as amended, relating to assessment of real property;

CHAPTER 11.

TAXATION.

ARTICLE 4.

ASSESSMENT OF REAL PROPERTY.

(1) "Owner" means the person, as defined in section ten, article two, chapter two §2-2-10 of this code, who is possessed of the freehold, whether in fee or for life.

(2)(A) "UsedFor andthe occupiedpurposes byof thethis ownersection, thereofif exclusivelya forparcel residentialof purpose"real meansproperty actualis habitationheld byin thefamily owner,trust, or the owner'sowner spouse,of the owner'sproperty formeris spouse, an immediate family member of the owner,person orwho ais qualifiedusing residentand ofoccupying all or a portion of a parcel of real property as a place of abode to the exclusionparcel: of any commercial use:

Provided, That the parcel is used and occupied by the owner thereof exclusively for residential purpose pursuant to subsection (2) of this section.

(2) "Used and occupied by the owner thereof exclusively for residential purpose" means CS for SB39 actual habitation by the owner, or the owner's spouse, an immediate family member of the owner, or a qualified resident of all or a portion of a parcel of real property as a place of abode to the exclusion of any commercial use:

(B) was Was unimproved on July 1, of the previous year but a building improvement for residential purposes was subsequently constructed thereon between that date and the time of assessment;

1 Intr SB 39 2023R1554 or (C) is Is retained by the property owner for noncommercial purposes and was most recently used and occupied by the owner,owner oror, the owner's spouse, the owner's former spouse, or an immediate family member of the owner,owner as a residence and the owner, as a result of illness, accident or infirmity, is residing with a family member or is a resident in a nursing home, personal care home, rehabilitation center or similar facility, then the property shall be considered "used and occupied by the owner thereof exclusively for residential purpose":

(3)CS for SB39 (3)(A) "Family member" means a person who is related by common ancestry, adoption or marriage including, but not limited to, persons related by lineal and collateral consanguinity.

"Immediate(B) “Immediate family member"member” means a spouse, child, sibling, parent, grandparent, or grandchild.

2 Intr SB 39 2023R1554 (5) "Occupied and cultivated" means subjected as a unit to farm purposes, whether used for habitation or not, and although parts may be lying fallow, in timber or in wastelands.

(B) used Used in a manner consistent with the purpose of providing housing and health care for residents;

and (C) which Which receives no Medicaid funding under the provisions of article four-b, chapter nine of this code.

For purposes of this section, a continuing care retirement community is a licensed facility under the provisions of articles five-c and five-d, chapter 16sixteen of§16-5-1 thiset codeseq. at which independent living, assisted living and nursing care, if necessary, are provided to qualified residents.

and §16-5D-1 et seq.

of this code at which independent living, assisted living, and nursing care, if necessary, are provided to qualified residents.

-- Amendments to this section enacted during the 2006 regular session of the Legislature shall have retroactive effect to and including July 1, 2005, CS for SB39 and shall apply in determining tax for tax years beginning January 1, 2006, and thereafter.

(3) EffectiveAmendments dateto this section enacted during the 2023 regular session of amendments.the Legislature shall take effect on July 1, 2023.

–- Amendments to this section enacted during the 2023 regular session of the Legislature shall take effect on July 1, 2023.