Prohibiting counties from double-taxing rental properties

SB 175 prohibits West Virginia counties and municipalities from imposing higher property taxes on residential rental properties than on owner-occupied homes. It mandates that all county/municipal property taxes on rental properties must use the same rate as for owner-occupied housing and bans additional taxes based on zoning classification. The bill directly affects local governments (which must adjust tax practices) and rental property owners (who would face reduced tax burdens). It does not impact sales or service taxes on rental businesses, as explicitly stated in the legislation.