Budget & Taxes

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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in committee · West Virginia · Senate Jan 22, 2026

SB 579: Improving school district efficiency

SB 579 allows West Virginia county school boards to exempt all noncharter public schools under their jurisdiction from most state education rules (similar to charter schools). If a county board chooses this exemption, it must hire an external auditor to conduct a financial audit every three years and submit the report to the state superintendent. The bill also limits county boards' annual spending on administrator salaries to no more than six percent of their total annual budget. These provisions directly affect county school districts seeking greater operational flexibility while adding financial oversight requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 6% admin salary spending cap and requires financial audits, promoting fiscal responsibility in school district budgeting per topic indicators.85% confidence

Sub-Topics Audits & Accountability

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in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4738: County authority to impose a vacancy tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables counties to levy vacancy tax on underutilized properties, generating local revenue and promoting fiscal responsibility through underused asset utilization.90% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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signed · West Virginia · Senate Jun 25, 2026

SB 622: Extending mine safety technology tax credit

Senate Bill 622 extends the West Virginia Mine Safety Technology Tax Credit, allowing mining businesses to continue claiming a tax credit for investments in safety technology, from expiring at the end of 2025 to December 31, 2028. This credit directly affects mining companies in West Virginia that purchase or develop safety equipment, such as ventilation systems or monitoring devices, for their operations. The bill amends the existing tax credit law by changing the termination date to provide three additional years of financial incentives. Eligible businesses can now reduce their state tax liability for qualifying safety technology expenses made through 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for mining safety tech, providing tax relief to businesses and directly affecting state tax revenue through policy change.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExtends tax credit for mine safety tech investments, directly improving workplace safety standards for miners through required safety equipment like ventilation systems.90% confidence

Sub-Topics Tax Credits

in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4716: To enhance the flexibility, responsiveness, and economic development potential of the Industrial Access Road Fund

HB 4716 amends West Virginia law to improve how the Industrial Access Road Fund is managed, directly affecting counties and municipalities that use the fund for industrial infrastructure. The bill establishes that 0.75% of state tax collections (or $3 million annually) will fund industrial access roads, with unspent funds needing to be spent within three years or reverting to the State Road Fund. It allows counties to coordinate with regional economic development groups to fund cross-county projects and requires financial guarantees (like bonds) for new industrial sites if construction isn't already underway. The bill ensures funds are used for road construction, safety upgrades, and federal project matching, prioritizing sites with confirmed or imminent industrial development.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates 0.75% of tax collections ($3M annual) to industrial road fund with 3-year spending rule, promoting fiscal responsibility in budget allocation.95% confidence ✓ TransportationSupports TransportationFunds industrial access roads via dedicated tax allocation, ensuring infrastructure development within transportation sector.95% confidence

Sub-Topics Roads & Highways Transportation Funding

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

HB 4952: Related to the establishment of the Charter School Direct Loan Program and the Charter School Credit Enhancement Program within the West Virginia Economic Development Authority

HB 4952 establishes two new financing programs within the West Virginia Economic Development Authority to support public charter schools. The Charter School Direct Loan Program provides loans for charter school facility acquisition or improvements, while the Charter School Credit Enhancement Program helps schools secure bonds by reducing financing risks. Both programs create dedicated state treasury funds (the Direct Loan Fund and Credit Enhancement Fund) managed by the Authority, with all funding sourced from charter school repayments - not state general funds. The bill explicitly states these programs do not create state debt, moral obligations, or liabilities for counties or school districts. This directly affects qualifying public charter schools seeking financing for facilities or equipment.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated state treasury funds (Direct Loan Fund and Credit Enhancement Fund) to finance charter school programs, allocating state budget resources.90% confidence ✓ EducationSupports EducationCreates dedicated state treasury funds (Direct Loan & Credit Enhancement Funds) to provide financing for charter school facility acquisition/improvements, directly funding K-12 infrastructure.95% confidence

Sub-Topics Debt & Bonds School Choice

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in committee · West Virginia · Senate Jan 14, 2026

SB 117: Creating program to reward citizens for information on drug trafficking

SB 117 creates a reward program for West Virginia residents who provide information leading to arrests for drug trafficking. The program is funded by a one-cent excise tax on each purchase of opioid antagonists (like naloxone) and fentanyl test strips, with revenue directed to a special account managed by the West Virginia State Police. Citizens reporting drug trafficking information will receive rewards paid from this account, and the rewards are exempt from taxation. The bill also includes privacy protections for informants and defines key terms like "opioid antagonist kits" and "test strips."

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates one-cent excise tax on opioid meds to fund drug trafficking reward program, explicitly using taxation to fund a state program.95% confidence ✓ Criminal JusticeSupports Criminal JusticeCreates law enforcement reward program for drug trafficking, directly supporting enforcement efforts under Criminal Justice through citizen reporting incentives.95% confidence

Sub-Topics Sales Tax Drug Policy Policing

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in committee · West Virginia · Senate Jan 14, 2026

SB 246: Establishing minimum student enrollment for school aid formula

SB 246 establishes a minimum net enrollment of 1,200 students for calculating school funding in West Virginia counties. It directly affects all county school districts, particularly those with low enrollment, by requiring their net enrollment (counting students in grades K-12, special education, and specific programs) to be adjusted upward for funding calculations if below 1,200. The bill uses a specific formula to determine the adjusted enrollment, including a 10% increase and a cap at 1,400, while exempting counties from penalties for staffing ratios in the 2026-2027 school year due to this adjustment. This change ensures smaller counties receive a baseline level of state aid based on enrollment.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdjusts school funding formula to ensure minimum enrollment (1,200) for adequate district funding, strengthening public education budget allocation without tax changes.85% confidence ✓ EducationSupports EducationAdjusts school funding formula to increase support for low-enrollment districts by requiring minimum enrollment calculation, preventing underfunding of K-12 schools.95% confidence

Sub-Topics K-12 Education School Funding Special Education

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in committee · West Virginia · Senate Jan 14, 2026

SB 77: Relating to fire department recruitment and retention

West Virginia's SB 77 creates a dedicated "Fire Service Recruitment and Retention Fund" funded by a 0.55% surcharge on fire and casualty insurance policies. The fund provides grants to volunteer and part-volunteer fire departments for recruitment, retention, and length-of-service award programs (LOSAP). The State Fire Commission must establish a grant program considering factors like call volume, financial status, and use of statewide contracts, while requiring departments to submit financial reports to remain eligible. Departments failing to comply with audit requirements become ineligible for funding until they rectify issues.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 0.55% surcharge on insurance to fund fire department grants, directly allocating tax revenue to public safety programs.90% confidence

Sub-Topics Audits & Accountability Fees & Licensing Tags Public Safety

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