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West Virginia HB 4177 exempts qualifying seniors, disabled residents, and low-income widows from property tax increases

Original title: Limit property tax increases on certain individuals

Last action · January 14, 2026: To House FinanceSponsor: Phil Mallow

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

House Bill 4177 freezes property tax assessments for West Virginia residents who are 65 or older, permanently and totally disabled, or widowed with a gross income under $20,000. Under the measure, eligible homeowners maintain the assessed value and tax rate applicable to their property as of the date they attain eligible status.

Why it matters

Qualifying homeowners see their property tax assessments capped at the level established when they reach eligibility, protecting them from rising tax burdens due to increasing property values.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Seniors aged 65 and older

Homeowners aged 65 and older are exempt from increasing assessed value property taxes once they meet state residency requirements.

Directly affected

Permanently and totally disabled residents

Certified disabled homeowners are exempt from increasing assessed value property taxes.

Directly affected

Widowed residents earning under $20,000 per year

Widowed individuals meeting the income threshold are exempt from increasing assessed value property taxes.

Directly affected

Local government levying bodies

Local taxing authorities are subject to frozen property assessments and tax rates for qualifying resident properties.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies for the property tax increase exemption under HB 4177?
Residents of West Virginia who have lived in the state for more than two years and are either 65 years or older, certified as permanently and totally disabled, or widowed with a gross income of less than $20,000 per year.
How does the property tax freeze work for eligible individuals?
The property owned and resided in by eligible individuals maintains the assessed value and tax rate applicable to their property at the time the resident attains eligible status.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Jan 14, 2026HouseCommittee
    To House Finance
  2. Jan 14, 2026HouseIntroduced
    Introduced in House
  3. Jan 14, 2026HouseCommittee
    To Finance
  4. Jan 14, 2026HouseIntroduced
    Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Tax Commissioner, Supreme Court of Appeals, West Virginia Legislature
PersonTax Commissioner“State official authorized to specify acceptable proof of military service and re”Map →
OrganizationSupreme Court of Appeals“Judicial body referenced regarding potential residency requirement legal reviews”Map →
OrganizationWest Virginia Legislature“Legislative body introducing and considering the bill.”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 65)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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