The bill amends the West Virginia Property Tax Adjustment Act to establish 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 taxpayer who had previously received the disabled veteran real property tax credit. 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 includes various definitions relevant to the administration of the property tax credit, such as "disabled veteran taxpayer," which refers to veterans with a service-connected disability rated at 90% or higher by the Department of Veterans Affairs. The bill is set to take effect 90 days after its passage, which is scheduled for July 11, 2025.

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