To end double taxation on rental properties

HB 3075 prohibits counties and municipalities in West Virginia from imposing higher property taxes on residential rental properties than on owner-occupied homes, directly affecting landlords and tenants by aiming to keep rents affordable. The bill requires that all county/municipal property taxes on rental properties match the rate for owner-occupied housing (§11A-5-2(a)) and bans additional taxes based on zoning (§11A-5-2(b)). It explicitly states this does not change existing sales or service taxes for rental businesses (§11A-5-2(c)). The legislation targets a specific tax practice to reduce costs for tenants without altering other tax categories.