11-03-2025
Marion Del. Phil Mallow sponsors bills to increase homestead exemption
FAIRMONT — Out of the 36 bills Del. Phil Mallow, R-75, on which he serves as lead sponsor, three focus on the taxes the county collects from the elderly and disabled.
Mallow did not respond to a request for comment for this article. Three bills directly impact the homestead exemption.
HJR 28 and 32 both increase the Homestead exemption, while HB 3064 gives an additional $20,000 exemption on the property tax of any West Virginia citizen farmer that produces more than 50% of his or her income from their farm. Both House Joint Resolutions are constitutional amendments, which would require voter approval in a general election.
HB 28 and 32 are highly similar to each other. Both bills increase the homestead tax exemption to be increased in $20,000 increments every five years for people with an annual income that does not exceed $20,000. HB 28 sets a maximum exemption of $100,000 at age 85. HB 32 does the same, but caps it at $80,000 at age 80. HB 3058 amends existing code, limiting property tax increases for individuals who are over the age of 65, or are permanently disabled, widowed and earn less than $20,000 a year.
A representative from the Marion County Assessor's office said the purpose of the homestead exemption is to help seniors or people with disabilities get a break on their taxes. People who fit into one of two categories, age or disability, can qualify for an exemption.
'It's $20,000 off the assessed value [of their property,]' the representative said. 'What that equals out to be is approximately $250 off of their taxes.'
There are currently somewhere around 7,000 residents in Marion County with a homestead exemption, according to the Assessor's office. Currently, homestead exemptions cost the County roughly $1.7 million to maintain. The total cost of adopting the additional homestead exemptions would depend highly on the distribution of age for residents within each age bracket the bill establishes.
'It's is kind of hard to nail that down,' County Administrator Kris Cinalli said, referring to the final cost to the county. 'Usually, they try to offset the costs or pay for it with revenue from somewhere else. That's the problem with cuts, they have to paid for somehow.'
Mallow's colleague, Mike DeVault, R-74, has been lead sponsor for one bill. Rick Garcia, D-76, has no bills currently sponsored. Mallow is the senior Marion County Delegate and chair of the Courts Subcommittee. Garcia is the newest member, elected after his nephew and previous district 76 seat holder, Joey Garcia, won election to the State Senate.
Mallow by and far leads in number of bills sponsored among the three of Marion County's delegates. Of the 36 bills Mallow proposed, 17 have been assigned to either the House Finance or House Judiciary committee. Mallow's proposals that have made it to committee focus on expanding homestead benefits for qualifying residents, as well as laws related to law enforcement and taxation.
