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 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 retains existing definitions related to property tax, including terms such as "disabled veteran taxpayer," "eligible motor vehicle," and "personal property." The legislation emphasizes the importance of supporting the families of disabled veterans by ensuring that their surviving spouses can benefit from tax credits that were previously available to the veterans themselves. 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