To implement a Property Tax Poverty Exemption - School Excess Levy

HB 2115 creates a property tax exemption for homeowners in West Virginia with household incomes at or below the federal poverty guidelines. It specifically exempts eligible homeowners from "school excess levy" taxes (extra taxes levied by counties for school funding beyond regular property taxes), but does not affect standard property taxes. To qualify, homeowners must own a primary residence used exclusively for living, have paid property taxes for two years in WV, and submit annual proof of income (like tax returns) and residency. The exemption attaches to the property on July 1 each year and must be renewed annually; it cannot be transferred if the property changes ownership. This bill directly affects low-income homeowners in West Virginia who pay school-related property taxes.