This bill clarifies that solar generation facilities are not considered "farm property" or "agricultural operations" for tax and regulatory purposes in West Virginia. Specifically, it amends §11-1A-10 (tax valuation) and §19-19-2 (agricultural definitions) to exclude solar farms that sell electricity commercially from farm property tax rates and agricultural classifications. This directly affects solar energy developers and operators, who will no longer qualify for agricultural tax treatment on land used for commercial solar generation. The law explicitly states that operating solar panels for commercial electricity sales - regardless of panel height - disqualifies the land from being classified as farm or agricultural property. The change ensures solar farms are taxed under standard commercial property rates rather than agricultural rates.
SJR 3 proposes a constitutional amendment to exempt honorably discharged veterans of the U.S. Armed Forces from property taxes on their primary residence and personal property in West Virginia. It would amend Article X, Section 1b of the state constitution to expand the existing homestead exemption - currently limited to seniors or disabled residents - to include veterans who are owners and residents of their primary home. The amendment requires voter approval in the 2026 general election to take effect. If passed, it would directly affect eligible veterans by eliminating property tax on their primary residence and personal property. This is a constitutional change, not a new law, and does not specify new administrative mechanisms or fiscal impacts beyond the tax exemption.
HB 4398 increases the privilege tax rate for licensed sports wagering operators in West Virginia from 10% to 25% of their adjusted gross sports wagering receipts. This tax, paid weekly by operators, replaces all other state and local taxes on sports wagering operations (except property tax), covering both revenue and equipment purchases. Operators must submit weekly reports showing gross receipts, adjusted receipts, and tax due, with negative weekly receipts allowed to be carried forward to offset future tax liability. The bill directly affects licensed sports wagering businesses operating under West Virginia's Lottery Sports Wagering Act.
HB 4766 increases West Virginia's homestead property tax exemption for eligible homeowners from a flat $20,000 to 50% of a property's assessed value (capped at $20,000 if the property is valued below $40,000). This change directly affects homeowners aged 65 or older or certified as permanently and totally disabled who meet the state's residency requirements. The bill modifies existing law (§11-6B-3) to adjust the exemption calculation method while preserving the same eligibility criteria. It does not alter residency rules or other qualifying conditions for the exemption.
HB 4043 would add a $20,000 property tax exemption for West Virginia farmers who earn more than half their income from farming. This new exemption applies in addition to the existing $20,000 homestead exemption for qualifying residents (like seniors or disabled individuals). It directly affects West Virginia resident farmers whose primary income source is agriculture, reducing their property tax burden on their primary residence. The bill creates a specific tax break for farming households by expanding the current homestead exemption program to include this additional benefit for qualifying farm-dependent families.
HB 4738 would allow West Virginia counties to impose an annual tax on vacant or mostly vacant commercial, industrial, or institutional buildings (defined as unoccupied for 6+ months or over 50% floor area unused). Counties could set the tax as a percentage of property value or a flat fee, with owners receiving 30 days' notice and appeal rights to court. Exemptions cover properties under renovation, actively listed for sale/lease, or affected by disasters or hardship. The tax would be collected like regular property taxes, creating a lien if unpaid, to encourage property use and reduce blight.
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.
HJR 11 proposes amending West Virginia's state constitution to increase the homestead exemption from $10,000 to $20,000. This change would directly affect homeowners aged 65 or older, or those permanently and totally disabled, who own their primary residence as their principal place of abode. The bill would exempt the first $20,000 of assessed value for qualifying residential property from ad valorem property taxes. This constitutional amendment requires voter approval at the 2026 general election to take effect. The current exemption amount is $10,000 under the existing constitutional provision.
SJR 11 proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $25,000 for qualifying homeowners. It would exempt the first $25,000 of assessed value on primary residences owned by residents aged 65+ or permanently disabled. The amendment requires voter approval in the 2026 general election to take effect. This change would directly affect eligible homeowners by reducing their property tax burden on their primary residence. The bill is a constitutional proposal, not an immediate law, and must be ratified by voters.
SB 144 would gradually increase West Virginia's homestead property tax exemption for eligible homeowners aged 65+ or permanently disabled residents. The bill phases in a higher exemption amount (beyond the current $20,000) over time, but only if voters approve a related constitutional amendment. It also repeals a provision limiting how much property tax rates can rise when property appraisals increase. This change directly affects qualifying homeowners by reducing their property tax burden, contingent on constitutional approval.
