By: Lydia Crawley
The Parsons Advocate
Retiring Tucker County Assessor Chris Michael updated the Tucker County Commission on the new West Virginia Motor Vehicle Property Tax Adjustment Credit at the Commission’s regular meeting.
“I actually attended an association of counties meeting last week,” Michael said. “…to get a description of our new tax rebate bill.”
Michael outlined to the commission what the rebate bill entailed. “This bill is going to be tricky the first year until people get used to it,” Michael said. “I’ve given you all a copy and I’d like to see if Shelia could get it on your website, maybe get this in the paper a few times before the tickets start rolling because there’s some things – and I’ll go over it here, briefly – This rebate bill is not an assessor bill, it’s not a sheriff’s bill, it’s not a county commission bill. You pay and turn everything in here like you’ve always done. This bill was written for the Department of Tax and Revenue. They’re the ones that will administer it. They’re the ones that will rebate your money. That money comes from the counties. You pay everything here like you always have. You have to apply to the Department of Tax and Revenue when you do your income taxes for the 24-tax year.”
Commissioner Mike Rosenau asked about where the rebate money was coming from. “So, nothing will come back, as far as the rebate is concerned, from the county?” Rosenau said. “It comes directly from the state.”
“Nothing,” Michael said. “We have no jurisdiction on it what-so-ever. Other than, you fill out your personal property form, you turn them in on time, you pay your taxes in a timely manner, and that is the tricky part the first year. A lot of people like to pay everything the day they get it, like July 15, they want to pay the whole year in a go.”
Michael explained why paying personal property taxes early the first year would disqualify applicants from the state rebate the first year. “This first year, you cannot pay the second half of your personal property tax in July,” Michael said. “If you do, you will not get credit for it because your rebate will be for the 24-income year income tax. Not county tax, income tax. So, your second half of 23 need to be paid when they are due, which is between January 1 and March 31. Once you pay in that time period, when you do your 24 income taxes, that rebate can be taken then at that time against the taxes you owe or if you don’t owe any, you can get the money back from the state. But the big trick is do not pay the second half of your 23 personal property taxes early. Pay them when they are due. The only money you can get back’s money you pay during the 24-income tax year.”
Michael explained to the commission that the second half only applied to the first year of the program. “So then when you get your other tickets next summer, if you want to pay them both, that’s fine or in a timely manner or anything that would be in the normal flow,” Michael said. “After this first one, it won’t be too bad. But this first one, we just got to keep people from forfeit that second half rebate if they pay early or if you pay it late you won’t get credit for it either.”
Michael summarized to the commission some of the rebate bill’s particulars. “I’ll kind of go over,” Michael said. “The opportunity to fund this credit will be on your 24 West Virginia income tax return which you file in 25. For all timely paid property taxes made on vehicles in the 24-calendar year and the same rule will apply from then on out. Who qualifies, individuals, partnerships, S-Corps, LLCs and C-Corps, Leasing companies qualify for the credit. They are required to pass the savings on to the consumer leasing the motor vehicle. Any of you leasing will have to contact your leasing company to figure out how they are going to do that because I don’t know. That will be up to you and them. Motor Vehicle don’t qualify. The first motor vehicle property tax payment that will be eligible to qualify, as I was saying, for the credit is the payment made for the second half of the 23 property tax year and must be paid between January 1 and April 1, between – I see it as March 31 myself – 2024. Any property taxes paid in 23 cannot be claimed.”
Michael said that disabled veterans are also looking at a rebate on their house taxes. “This also goes to the disabled veterans because they are going to get a break on their houses,” Michael said. “They’ll be applying to Charleston for this. But again, they don’t want to pay the whole year up front, just pay the first, the second half in a timely manner and I think that would qualify through Charleston also for their rebate.”
Michael outlined the vehicles that would qualify for the rebate. “Now the different things that will be eligible,” Michael said, “are class A cars and trucks with a gross weight of 10,000 pounds or less, Class B trucks, truck tractors or road tractors with a gross weight of 10,001 pounds or more, motorcycles, even buses, every motor vehicle designed for carrying more than seven passengers or transportation of persons for compensation, excluding taxicabs. Trailers, boat trailers, or semitrailers designed to be drawn by a Class A vehicle with a gross weight of less than 2,000 pounds, antique motor vehicles are all good, farm trucks are all good, ATVs, they’re all good also. All those things do qualify for the rebate. So again, you turn in your stuff in as you always do here. You will have to apply to the state tax department on your income tax to get your rebate on those vehicles.”
Michael also outlined the vehicles that would not qualify. “The vehicles that do not qualify for the credit,” Michael said, “include but not limited to Class C trailers and semitrailers, taxi cabs, mobile equipment such as backhoes and that type of thing, campers, pull campers, now motorized motor campers I think they’re eligible, but pull behind travel trailers are not. And to learn more about classifications, you can visit their site to see.”
Michael said that even those who do not owe and are not required to file state income taxes are eligible for the rebate. “And taxpayers who do not owe West Virginia income taxes and are not required to file West Virginia income tax return will be able to claim a rebate in early 25 for their motor vehicle property taxes paid. You need to check with the taxwestvirginia.gov site as they get that integrated by the end of next year…But they will be able to apply to the state and get a check back.”
Michael also informed the commission of the taxpayer service numbers and contacts for those who may have problems. “There are also the taxpayer service numbers,” Michael said. “Anybody that has a problem or a question, you need to call the taxpayer service representative State West Virginia state department of property tax. Doesn’t do any good to call the assessor. Doesn’t do any good to call the sheriff or the commission. We really have nothing in it. It is administered by the state.”
