This bill amends the West Virginia Property Tax Adjustment Act to extend real property tax exemptions to the widowed spouses of disabled veteran taxpayers. It introduces a new definition for "widowed spouse of a disabled veteran taxpayer," specifying that this individual is the surviving spouse of a disabled veteran who had previously received a real property tax credit and has not remarried. The bill also modifies existing definitions and provisions related to tax credits, allowing both disabled veteran taxpayers and their widowed spouses to receive a tax credit against the property tax imposed on their homestead.

Additionally, the bill clarifies that the tax credit will be available to the widowed spouse under the same conditions as it is for disabled veterans, including the stipulation that the credit terminates upon the death of the disabled veteran taxpayer or the widowed spouse. The changes aim to ensure that the surviving spouses of disabled veterans can continue to benefit from the tax relief previously available to their partners, thereby providing financial support to these families.

Statutes affected:
Introduced Version: 11-13MM-2, 11-13MM-4