To exempt individuals over 70 from real estate taxes beginning tax year 2027

HB 4906 would exempt West Virginia residents aged 70 or older from paying real estate taxes starting with the 2027 tax year. The bill amends existing tax code sections (§11-3-9 and §11-6B-3) to add this new category of property tax exemption for qualifying seniors. It directly affects older homeowners who meet the age requirement and own residential property in West Virginia. The policy change modifies the state's existing property tax exemption framework to include this specific age group, effective for tax assessments beginning in 2027.