Bill Text: WV SB608 | 2022 | Regular Session | Comm Sub
Bill Title: Relating to assessment and taxation of real property occupied by certain family members
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2022-02-28 - On 2nd reading to Finance [SB608 Detail]
Download: West_Virginia-2022-SB608-Comm_Sub.html
WEST virginia legislature
2022 regular session
Committee Substitute
for
Senate Bill 608
By Senators Hamilton, Karnes, Martin, and Romano
[Originating in the Committee on Government Organization; reported on February 28, 2022]
A BILL to amend and reenact §11-4-3 of the Code of West Virginia, 1931, as amended, relating to assessment of real property; providing that an immediate family member or former spouse of the owner of real property who occupies the real property of the owner exclusively for residential purposes be included in class two for assessment and taxation purposes; and further defining “immediate family member”.
Be it enacted by the Legislature of West Virginia:
§11-4-3. Definitions.
(a) For the purpose of giving effect to the Tax Limitations Amendment, this chapter shall be interpreted in accordance with the following definitions, unless the context clearly requires a different meaning:
(1) “Owner” means the person, as defined in §2-2-10 of
this code, who is possessed of the freehold, whether in fee or for life. A
person seized or entitled in fee subject to a mortgage or deed of trust
securing a debt or liability is considered the owner until the mortgagee or
trustee takes possession, after which the mortgagee or trustee shall be
considered the owner. A person who has an equitable estate of freehold, or is a
purchaser of a freehold estate who is in possession before transfer of legal title
is also considered the owner. Owner shall also include the corporation or other
organization possessed of the freehold of a qualified continuing care
retirement community.
(2) “Used and occupied by the owner thereof exclusively
for residential purpose” means actual habitation by the owner or,
the owner's spouse, the owner’s former 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: Provided,
That if the parcel of real property was unoccupied at the time of assessment
and either: (A) Was used and occupied by the owner thereof exclusively for
residential purposes on July 1, of the previous year assessment date; (B) 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; or (C) is retained by the property owner for
noncommercial purposes and was most recently used and occupied by the owner or,
the owner’s spouse, the owner’s former spouse, an immediate family member of
the 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”: Provided, however, That
nothing herein contained shall permit an unoccupied or unimproved property to
be considered “used and occupied by the owner thereof exclusively for
residential purposes” for more than one year unless the owner, as a result of
illness, accident or infirmity, is residing with a family member or is a
resident of a nursing home, personal care home, rehabilitation center or
similar facility. Except in the case of a qualified continuing care retirement
community, if a license is required for an activity on the premises or if an
activity is conducted thereon which involves the use of equipment of a
character not commonly employed solely for domestic as distinguished from
commercial purposes, the use may not be considered to be exclusively
residential. In the case of a qualified continuing care retirement community,
uses attendant to the functioning of the qualified continuing care retirement
community, including, without limitation, cafeteria, laundry, personal and
health care services, shall not be considered a commercial use even if such
activity or equipment requires a separate license or payment.
(3) “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 family member” means a spouse, child, sibling, parent, grandparent, or grandchild. This includes stepparents, stepchildren, stepsiblings, sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law, brothers-in-law, sisters-in-law, and adoptive relationships.
(4) “Farm” means a tract or contiguous tracts of land used
for agriculture, horticulture or grazing and includes all real property
designated as “wetlands” by the United States Army Corps of Engineers or the
United States Fish and Wildlife Service.
(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.
(6) “Qualified continuing care retirement community” means
a continuing care retirement community: (A) Owned by a corporation or other
organization exempt from federal income taxes under the Internal Revenue Code;
(B) used in a manner consistent with the purpose of providing housing and
health care for residents; and (C) 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 16 of this code at which
independent living, assisted living and nursing care, if necessary, are
provided to qualified residents.
“Qualified resident” means a person who contracts with a qualified continuing care retirement community to reside therein, in exchange for the payment of an entrance fee or deposit, or payment of periodic charges, or both.
(b) Effective date of amendments. -- Amendments to this section enacted during the 2006 regular session of the Legislature shall have retroactive effect to and including July 1, 2005, and shall apply in determining tax for tax years beginning January 1, 2006, and thereafter.
Effective date of amendments. –- Amendments to this section enacted during the 2007 regular session of the Legislature shall take effect on July 1, 2007.
