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HB 2121

Deceased Disabled Veteran Real Property Exemption for Widowed Spouses

2025 Regular Session Introduced by Roy Cooper and 10 co-sponsors

HB 2121 offers property tax credits to widowed spouses of deceased disabled veterans, easing their financial burden and honoring veterans' sacrifices.

Chapter 239, Acts, Regular Session, 2025
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Bill Summary · HB 2121

Summary of HB 2121: Deceased Disabled Veteran Real Property Exemption for Widowed Spouses

Bill Overview

  • Bill Number: HB 2121
  • Title: Deceased Disabled Veteran Real Property Exemption for Widowed Spouses
  • Status: Chapter 239, Acts, Regular Session, 2025
  • Introduced: January 28, 2025
  • Effective Date: January 1, 2026

Purpose and Intent

HB 2121 aims to provide a real property tax exemption for the widowed spouses of deceased disabled veterans. This legislation is designed to ease the financial burden on these spouses by allowing them to receive a tax credit against property taxes on their homestead, thereby honoring the service and sacrifice of disabled veterans.

Key Provisions

  1. Eligibility:

    • The bill defines a "widowed spouse of a disabled veteran taxpayer" as a person who was married to a disabled veteran who had previously received a real property tax credit and has not remarried.

  2. Tax Credit:

    • Eligible widowed spouses can receive a tax credit equal to the amount of West Virginia ad valorem property tax paid on their homestead during the taxable year.
    • The credit is refundable, meaning if the credit exceeds the personal income tax liability, the excess can be claimed as a refund.

  3. Termination of Credit:

    • The tax credit will terminate upon the death of the widowed spouse or if they remarry.

  4. Implementation:

    • The Tax Commissioner is responsible for providing necessary forms and instructions for the administration of this tax credit.

Impact

  • Beneficiaries: The primary beneficiaries of this bill are the widowed spouses of disabled veterans, who will receive financial relief through property tax credits.
  • Fiscal Implications: The implementation of this bill is expected to have a minimal fiscal impact on the state budget, as it primarily reallocates existing tax credits rather than creating new revenue streams.

Legislative Process

  • The bill was introduced and referred to the House Committee on Transportation on January 29, 2025.
  • It underwent several amendments and discussions, receiving support from various stakeholders, including veterans' organizations.
  • The final version of the bill was passed by both the House and Senate and was signed into law by the Governor on April 28, 2025.

Conclusion

HB 2121 represents a significant step in recognizing the sacrifices of disabled veterans by providing their widowed spouses with a financial benefit that can help alleviate the burden of property taxes. This legislation not only honors the service of veterans but also supports their families in maintaining stability after their loss.

Compiled from official sources — confirm details with the bill’s official record.

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