SB 194 — Updating definition of "disabled veteran taxpayer"

SB194WEST HVIRGINIA FINLEGISLATURE AMREGULAR #1ChakmakianSESSION 3260 TheEnrolled CommitteeSenate onBill Finance194 movesBY toSENATORS amendW theELD, billHILLIP, onOELFEL, pageARR 1,, sectionTAYLOR, 2,RUCKER,AND lineHAMILTON 15,[Passed followingMarch the14, word2026; “Affairs” by striking “as a result of a service-related injury suffered since September 11, 2001”.

  AdoptedRejectedin effect 90 days from passage (June 12, 2026)] Enr SB 194 AN ACT to amend and reenact §11-13MM-2 of the Code of West Virginia, 1931, as amended, relating to disabled veteran taxpayers;

and clarifying the definition of a "disabled veteran taxpayer".

Be it enacted by the Legislature of West Virginia:

ARTICLE 13MM.

WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT.

§11-13MM-2.

Definitions.

(a) General.

— When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section unless a different meaning is clearly required by the context in which the term is used.

(b) Terms defined.

— (1) "Ad valorem property tax" means and is limited to the West Virginia ad valorem property tax.

(2) "Business" means any activity taxable under article §11-12-1 et seq.

of this code, which is engaged in by any person in this State.

(3) "Disabled veteran taxpayer" means a person given an honorable discharge from any branch of the armed services of the United States and has been rated as having a 90 percent or greater service-connected disability by the United States Department of Veterans Affairs or meets the eligibility requirements for individual unemployability according to the disability ratings of the Department of Veterans Affairs.

(4) "Eligible motor vehicle" means a motor vehicle on which the ad valorem property tax has been paid for the taxable year by the eligible taxpayer, and which is a motor vehicle as defined in this article.

(5) "Eligible widowed spouse" means the unmarried surviving spouse of a disabled veteran taxpayer who had previously received the disabled veteran real property tax credit authorized by §11-13MM-4 of this code.

Enr SB 194 (6) "Flow-through entity", "conduit entity", or "pass through entity" means an S Corporation, partnership, limited partnership, limited liability partnership, or limited liability company.

The term "flow-through entity", "conduit entity", or "pass through entity" includes a publicly traded partnership as that term is defined in section 7704 of the Internal Revenue Code that has equity securities registered with the Securities and Exchange Commission under section 12 of Title I of the Securities Exchange Act of 1934, 15 U.S.C.

§ 78l:

Provided, That a publicly traded partnership as defined in section 7704 of the Internal Revenue Code having equity securities registered with the Securities and Exchange Commission under section 12 of Title I of the Securities Exchange Act of 1934, 15 U.S.C.

§ 78l, and any other person or entity that is treated as a C corporation for federal income tax purposes, shall be treated as a corporation taxable under article §11-24-1 et seq.

of this code for purposes of this article.

(7) "Motor vehicle" means the following class of vehicles defined in §17A-10-1 of this code:

Class A, Class B, Class G, Class H, Class T, Class V, Class X, and all-terrain vehicles and utility terrain vehicles as defined in §20-15-2 of this code.

(8) "Person" means and includes an individual, a trust, estate, partnership, pass through entity, association, company, or corporation.

(9) "Personal property" shall have the same meaning as in §11-5-1 et seq.

of this code:

Provided, That, for the purposes of this article, the term "personal property" shall not include a working interest in any oil, natural gas, or natural gas liquid producing property or any property of a public service company.

(10) "Personal property taxes paid" means the aggregate of regular levies, excess levies, and bond levies extended against personal property that are paid during the calendar year and determined after any application of any discount for early payment of taxes.

"Personal property taxes paid" does not include any untimely ad valorem property tax paid, or any payment of delinquent ad valorem property tax, or payment of "back tax" ad valorem property taxes, or any penalty or interest for late payment of property taxes.

Enr SB 194 (11) "Public service company" means a corporation or other business entity which delivers services considered essential to the public interest that are regulated by the applicable federal or state regulatory body, including, but not limited to, businesses furnishing electricity, natural gas, telecommunications, and water, and those transporting personal property or passengers, including, but not limited to, airlines, railroads, trucking, and bus companies, and which are centrally assessed by the state for property tax purposes.

(12) "Real property taxes paid" means the aggregate of regular levies, excess levies, and bond levies that are paid during the calendar year and determined after any application of any discount for early payment of taxes.

"Real property taxes paid" does not include any untimely ad valorem property tax paid, or any payment of delinquent ad valorem property tax, or payment of "back tax" ad valorem property taxes, or any penalty or interest for late payment of property taxes.

Enr SB 194 The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.

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Clerk of the Senate ...............................................................

Clerk of the House of Delegates Originated in the Senate.

In effect 90 days from passage.

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