The bill amends the West Virginia Property Tax Adjustment Act to introduce a real property tax credit specifically for eligible widowed spouses of disabled veteran taxpayers. It defines "eligible widowed spouse" as the unmarried surviving spouse of a disabled veteran who had previously received a real property tax credit under the existing law. This amendment aims to provide financial relief to these spouses, recognizing their unique circumstances following the loss of their partner who was a disabled veteran.

In addition to the new definition, the bill retains existing definitions related to property tax, including terms such as "disabled veteran taxpayer," "eligible motor vehicle," and "personal property." The changes are set to take effect 90 days after passage, which is scheduled for July 11, 2025. This legislation reflects a commitment to support the families of disabled veterans by easing their tax burdens.

Statutes affected:
Introduced Version: 11-13MM-2, 11-13MM-4
Committee Substitute: 11-13MM-2, 11-13MM-4
Engrossed Committee Substitute: 11-13MM-2, 11-13MM-4
Enrolled Committee Substitute: 11-13MM-2