Budget & Taxes

in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4582: Related to the authority of sheriff’s commission for collection of taxes

HB 4582 increases the annual commission paid to West Virginia county sheriffs for collecting property taxes. Starting July 1, 2026, sheriffs will earn a $30,000 commission after collecting 85% of all real and personal property taxes in their county, replacing the previous $15,000 amount. The commission is paid directly from the tax funds collected, becoming part of the sheriff's regular budgeted compensation. This bill directly affects county sheriffs who serve as treasurers in their jurisdictions. It modifies existing law to adjust compensation for their ongoing tax collection duties without creating new tax obligations.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases sheriff's tax collection commission from $15k to $30k paid from tax funds, strengthening fiscal management of county tax collection processes.85% confidence

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in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4773: To increase the COLA by 15% for all retired state employees

HB 4773 would increase the cost-of-living adjustment (COLA) for retired state employees by 20% - not 15% as the title states - applying to retirees from the Public Employees Retirement System and State Teachers Retirement System who voluntarily retired in good standing. The bill requires the first full payment of this 20% adjustment to be issued by June 30, 2026, with benefits also shared proportionally to eligible beneficiaries. The adjustment is subject to IRS limits and mandates a legislative review every decade to assess future COLA increases.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state spending on retirement benefits for retired employees by 20% COLA, directly funding an essential program and impacting government spending.95% confidence

Sub-Topics Pensions

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in committee · West Virginia · House of Delegates Jan 28, 2026

HB 4890: A 10% raise to non-uniformed corrections workers

HB 4890 would provide a 10% annual pay increase for non-uniformed administrative staff and personnel at West Virginia's Division of Corrections, Division of Juvenile Services, and the West Virginia Regional Jail and Correctional Facility Authority, effective July 1, 2026. This adjustment aims to address staffing challenges by helping retain current workers and attract new employees to these correctional facilities. Funding would come from general revenue for the Division of Corrections and Juvenile Services, and from a special revenue fund for the Regional Jail Authority, avoiding additional general fund appropriations. The bill also requires that the pay increase be applied even if it exceeds the current maximum pay grade for an employee's position.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds correctional staff pay increases via general revenue, strengthening public service staffing and retention. Directly advances state budget allocation for essential government operations.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds correctional staff salaries to address staffing challenges, supporting operational stability in corrections, aligning with funding indicators for criminal justice support.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentDirectly increases wages for correctional workers by 10% to address staffing challenges, advancing worker compensation standards per bill summary.95% confidence

Sub-Topics Revenue State Budget Corrections Juvenile Justice

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in committee · West Virginia · Senate Feb 5, 2026

SB 693: Classifying forestry equipment for levy purposes

This bill reclassifies forestry equipment (such as skidders, forwarders, and processing machinery) as "Class I property" for tax purposes, aligning it with agricultural equipment. It exempts the sale of such equipment from West Virginia's consumers sales and service tax, directly benefiting forestry businesses engaged in harvesting, processing, or transporting forest products. The law also explicitly defines forestry as part of agriculture, recognizing its economic importance to the state. These changes take effect on July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts forestry equipment sales from state sales tax, providing direct tax relief to businesses as specified in the bill's tax classification change.95% confidence

Tags Agriculture

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in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4766: Change the Homestead Exemption

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled homeowners, reducing property tax burden - direct tax relief aligning with support indicators.92% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4968: To exempt the first $20,000 of earnings from the state income tax for West Virginia residents

HB 4968 would exempt the first $20,000 of annual income from West Virginia state income tax for resident individuals and married couples filing jointly. Effective for tax years beginning January 1, 2026, the bill modifies the tax calculation by reducing taxable income by $20,000 before applying the state tax rate. This directly benefits low-to-moderate income West Virginia residents who earn under $20,000 annually. The change applies to both single filers and couples filing jointly, reducing their state tax liability without altering federal tax treatment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts first $20k income from tax, providing direct relief to low-to-moderate earners, aligning with tax relief indicators for Budget & Taxes.95% confidence

Sub-Topics Income Tax Sales Tax

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in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4605: Relating to modifying the school aid formula to provide more support for schools under certain circumstances.

HB 4605 modifies West Virginia's school funding formula to provide additional support for public schools under specific circumstances. The bill removes restrictions on using funds for instructional programs, allowing schools greater flexibility in allocating resources for teaching and learning. It also establishes a budget limit for the Third Grade Success Act and requires the Governor to provide specific funding for the Department of Education's budget. These changes adjust how school aid is distributed to better address varying school needs as defined in the legislation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill modifies school funding formula to provide additional support, removes restrictions on instructional funds, and mandates specific education budget allocations.90% confidence ✓ EducationSupports EducationModifies school aid formula to increase support, removes fund restrictions for instructional programs, mandates specific education funding allocation.95% confidence

Sub-Topics School Funding

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signed · West Virginia · House of Delegates Jun 29, 2026

HB 4625: Relating to quit claim deeds

HB 4625 amends West Virginia's definitions for property transfer excise taxes, clarifying which transactions qualify for tax exemptions. It removes an existing exemption for certain property transfers while adding new exemptions for transfers between family members (spouse, parent-child, grandparent-grandchild, siblings) and between charitable organizations. The bill also refines definitions of key terms like "document," "value," and "person" to better determine tax applicability. These changes directly affect individuals and entities involved in property sales or gifts, particularly in family or charitable contexts, by altering which transfers are exempt from the excise tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill adds tax exemptions for family transfers and charities (providing relief) and refines definitions to clarify tax applicability, indicating support for fiscal responsibility.80% confidence

Sub-Topics Sales Tax

in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4043: To give an additional $20,000 dollar Homestead Exemption on the property tax of any West Virginia citizen farmer that produces more than 50% of his or her income from their farm

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax relief for qualifying farmers by adding a $20,000 property tax exemption, reducing their tax burden per bill summary.95% confidence

Sub-Topics Property Tax Tax Incentives Tags Agriculture

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failed · West Virginia · Senate Mar 14, 2026

SB 389: Historic Rehab Building Credit Act

SB 389 creates a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. The credit applies to both residential and non-residential buildings listed on the National Register of Historic Places or located in designated historic districts, as certified by the West Virginia Department of Tourism and the National Park Service. To qualify, rehabilitation work must meet "Secretary of the Interior's Standards" and cost at least 20% of the property's assessed value. Property owners can claim this credit against income taxes imposed under specific sections of the state tax code.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% state income tax credit for historic building rehab, reducing tax burden for property owners. Direct tax relief aligns with fiscal responsibility indicators.95% confidence ✓ HousingSupports HousingProvides 25% tax credit for rehabilitating historic residential buildings, incentivizing preservation and development of housing stock under economic development framework.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Historic Preservation Housing Finance Property Taxes

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