Budget & Taxes (Property Tax)

in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4016: Historic Rehab Building Credit Act

HB 4016 creates a 25% state tax credit for property owners who make significant renovations to certified historic buildings in West Virginia. The credit applies to both residential and non-residential structures listed on the National Register of Historic Places or designated as contributing properties in a historic district, following federal standards for historic preservation. To qualify, renovations must meet "material rehabilitation" standards (costing at least 20% of the property’s assessed value) and be certified by the West Virginia Department of Tourism and the National Park Service. This bill replaces older, fragmented provisions with a centralized system to streamline claiming the credit and administering the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a 25% state tax credit, providing direct tax relief for property owners through a targeted tax policy change to incentivize historic preservation, aligning with tax relief indicators.90% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives

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in committee · West Virginia · House of Delegates Jan 15, 2026

HJR 17: Removing real property taxes

This House Joint Resolution (HJR 17) proposes a constitutional amendment to permit West Virginia's legislature to create laws exempting owner-occupied residential real property from ad valorem taxation. It would allow the legislature to establish exemptions for the value of residential property (including mobile homes) used exclusively as a primary residence by the owner, who must be a state citizen. The amendment includes key limits: only one exemption per household (owner and spouse combined), and future exemption laws must follow specific requirements set by the legislature. This is a procedural constitutional change requiring voter approval in 2028, not an immediate tax removal.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts primary residences from real property taxes, providing direct tax relief for homeowners, aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Property Tax

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in committee · West Virginia · Senate Jan 28, 2026

SB 652: Relating to distribution of tax revenues collected from data centers

SB 652 changes how property tax revenues from high-impact data centers are distributed in West Virginia. It requires 80% of the tax increment (additional revenue from data center property value growth) to go directly to the county where the data center is located, starting July 1, 2025. The remaining 20% is allocated as follows: 50% to the Personal Income Tax Reduction Fund, 10% to all counties based on population, 5% to an Economic Enhancement Grant Fund, and 5% to an Electric Grid Security Fund. This bill directly affects counties hosting certified high-impact data centers by increasing their local revenue from these facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates 80% of data center tax increment to counties and directs 50% of remaining 20% to Personal Income Tax Reduction Fund, providing tax relief and fiscal management.90% confidence

Sub-Topics Income Tax Property Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 16, 2026

HB 4454: To double the homestead tax exemption

HB 4454 increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for qualifying homeowners. It directly affects residents aged 65 or older or those certified as permanently and totally disabled who have lived in West Virginia for two consecutive years. The bill allows the exemption to apply to the first $40,000 of a home's assessed value, reducing property taxes for eligible primary residences. The change requires applicants to confirm they aren't receiving a similar exemption in another state.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption from $20k to $40k, reducing property taxes for qualifying seniors/disabled homeowners, aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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

HJR 5: Increasing the Homestead Exemption

HJR 5 proposes a constitutional amendment to increase West Virginia's homestead exemption for property taxes. The current exemption of $20,000 would be raised, providing tax relief to eligible homeowners who are 65 or older, permanently and totally disabled, and own their primary residence. This change would require voter approval in the 2028 general election to take effect. The amendment directly affects homeowners meeting these age or disability criteria who qualify for the exemption under current law.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled homeowners, reducing property tax burden - direct tax relief for eligible residents.90% confidence

Sub-Topics Property Tax

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

HB 4564: Increasing the Homestead Property Tax Exemption

This bill increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for primary residences owned by residents who are 65 or older or permanently and totally disabled. To qualify, homeowners must have lived in West Virginia for two consecutive years before the tax year (with exceptions for returning military members or those reestablishing residency within five years). The exemption applies to the first $40,000 of a home's assessed value and becomes effective July 1 for the following tax year, though it terminates if the property is sold or transferred. Only one exemption is permitted per homestead, regardless of how many qualifying owners reside there.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for seniors/disabled, reducing their tax burden - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 27, 2026

HB 4847: Local Shares teacher and school personnel pay

This bill adjusts state funding for West Virginia school districts when counties cannot collect full property taxes due to court orders, valuation errors, or pending legal cases. It requires the state to increase aid by the amount of lost property tax revenue (e.g., from tax refunds, incorrect valuations, or court delays), but only if the legislature funds the state share adequately. The adjustment also applies to counties receiving payments in lieu of property taxes. This ensures school funding remains stable despite fluctuations in local tax collections.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requires state to increase aid for lost property tax revenue, ensuring school funding stability and compensating for budget shortfalls due to external factors.90% confidence ✓ EducationSupports EducationPrevents school funding gaps by mandating state aid increases for lost property tax revenue, ensuring continued K-12 school funding.95% confidence

Sub-Topics Property Tax Revenue School Funding Teachers

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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4373: To implement a Property Tax Poverty Exemption - School Excess Levy

This bill creates a property tax exemption for homeowners in West Virginia whose household income meets federal poverty guidelines. It directly affects low-income homeowners who occupy their property as their primary residence and pay school excess levies (the portion of property taxes funding schools beyond regular levies). To qualify, applicants must file an annual application between July 1 and December 1 with proof of income, residency, and property ownership, and meet residency requirements (two years in WV or specific return-from-out-of-state rules). The exemption applies only to school excess levy taxes - not regular property taxes - and must be renewed yearly.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for low-income homeowners meeting poverty guidelines, reducing their tax burden on school excess levies.95% confidence ✗ EducationOpposes EducationExempts low-income homeowners from school excess levies, reducing local school funding sources. Directly impacts school revenue streams without advancing educational access or funding.85% confidence ✓ HousingSupports HousingProvides property tax relief to low-income homeowners, reducing housing costs and increasing affordability for primary residence owners.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives School Funding Affordable Housing Housing Finance Property Taxes

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

HJR 28: Property taxes would end at the time that a morgage is paid off unless the property is left abandoned for more than four years

HJR 28 is a constitutional amendment proposal (not a bill) that would require voter approval to allow West Virginia's legislature to later create a law exempting owner-occupied primary residences from property tax once the mortgage is paid off. It does not create the exemption itself but would permit future legislation to do so for homes with no outstanding mortgage. This would directly affect homeowners who pay off their mortgages and occupy the property as their primary residence. The amendment must be approved by voters in the 2026 general election to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables property tax exemption for primary residences after mortgage payoff, providing tax relief to homeowners upon debt elimination90% confidence ✓ HousingSupports HousingEnables future tax exemption for homeowners post-mortgage, reducing costs and supporting housing affordability for primary residences.85% confidence

Sub-Topics Property Tax Homeownership Mortgages Property Taxes

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

HB 4928: To end double taxation on rental properties

HB 4928 prohibits counties and municipalities from taxing residential rental properties at higher rates than owner-occupied homes. It requires all property taxes on rental properties to match the rate for owner-occupied housing and bans additional taxes based on zoning. The bill directly affects landlords who own rental properties and aims to reduce their tax burden, potentially helping keep rents stable. It does not change sales or service taxes for rental businesses. The legislation focuses on changing property tax assessment rules, not on broader rent control or other housing policies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces tax burden on landlords by equalizing property tax rates, providing tax relief and promoting fiscal responsibility in property taxation.90% confidence ✓ HousingSupports HousingBill reduces tax burden on landlords to stabilize rents, directly addressing housing affordability through property tax reform.85% confidence

Sub-Topics Business Taxes Property Tax Sales Tax Landlords Property Taxes Renters

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