Sen. Laura Chapman

Maddy summarySB 168 would amend West Virginia law to eliminate a municipal tax on residential utility bills. It directly affects homeowners and renters who pay for electricity, gas, or water services, removing a tax that previously applied to their utility payments. The bill changes §8-13-5a of the state code to explicitly exempt residential utility consumers from the two-percent municipal excise tax on utility services. This policy change ensures residential customers no longer pay this tax on their monthly utility statements.

Maddy summarySJR 12 proposes a constitutional amendment to eliminate West Virginia's tax on business inventory, which would prohibit the state from taxing goods, materials, or products held for sale, manufacturing, or processing. If approved by voters in the 2026 election, this amendment would require the state to replace lost revenue for counties, municipalities, and school districts through alternative funding mechanisms. The amendment specifies that local governments may adjust tax policies within state law to maintain fiscal stability after the tax is removed. This is a voter-approved constitutional change, not an immediate law, and would take effect upon ratification.

Maddy summarySB 156 changes West Virginia's motor vehicle property tax system by replacing tax credits with direct refunds for eligible owners. It defines "eligible taxpayers" to include vehicle owners (including those with financing or leases), lessors who pass savings to lessees, and pass-through entity owners, while excluding motor vehicle dealers on retail inventory. The bill streamlines processing by requiring counties to report eligible claims weekly and mandating refunds within 30 days via check or direct deposit. This update simplifies the current system by shifting from credits applied against income tax to immediate cash refunds for timely-paid property taxes.

Maddy summaryThis Senate Joint Resolution (SJR 2) proposes a constitutional amendment to protect gun rights in West Virginia. It would add a new section to the state constitution stating that "a person has the right to keep and bear arms for defense of self, family, home and state, and for lawful hunting and recreational use." The amendment specifically prohibits state, county, municipal, or local government restrictions on this right based on factors like ammunition capacity, caliber, carry method, or accessories. If approved by voters in the 2026 election, it would become "Amendment 1" to the West Virginia Constitution.

Maddy summarySB 154 prohibits digitally inserting an actual minor’s image into sexually explicit content to falsely depict the minor as participating in the conduct. It directly affects anyone who modifies photographs, videos, or recordings containing sexually explicit material by adding a visual image of a living or former minor (under 18 when the original image was taken). The bill creates a new felony offense punishable by up to five years in prison, a $10,000 fine, or both. This law establishes a separate criminal penalty distinct from other offenses under West Virginia law.

Maddy summarySB 162 requires the West Virginia Board of Education to create a rule (with input from the West Virginia Board of Physical Therapy) governing concussion protocols, education, and prevention for school athletic activities. The rule will apply to all school sports teams, youth sports leagues using school facilities, and activities regulated by the West Virginia Secondary School Activities Commission. Schools must then adopt a specific Concussion Education, Prevention, and Response Plan based on this rule, covering who receives training and how to handle concussions. This bill directly affects schools, athletic staff, and youth sports participants on school grounds.

Maddy summarySB 7 increases West Virginia's homestead property tax exemption from $20,000 to $40,000, reducing tax bills for eligible primary homeowners. It applies to residents aged 65 or older, or those certified as permanently and totally disabled, who meet residency requirements (such as living in the state for two consecutive years). The exemption is applied as a direct deduction from a home's assessed value, meaning no property tax is due on the first $40,000 of a home's value. The bill also updates residency rules to include exceptions for military service members and returning residents within five years.

Maddy summarySenate Bill 19 prohibits foreign governments and entities from designated countries (like China, Russia, Iran, and North Korea) from purchasing or acquiring title to real property in West Virginia, with key exceptions for U.S. citizens/residents, primary residences, and short-term leases (under 5 years). It requires existing foreign-owned properties to be sold within 180 days and mandates owners to file property details with the Department of Agriculture within 60 days. The West Virginia Attorney General enforces the law through investigations, court actions to divest property, and civil penalties. This bill directly affects foreign governments, entities controlled by them, and individuals from designated countries seeking to own real estate in West Virginia.

Maddy summarySB 244 clarifies that property taxes for oil or gas wells must be paid to the county where the property being drawn from is located, not where the well's seat is situated. This directly affects property owners and local governments in counties with cross-county well operations, such as when a well is in County A but serves property in County B. The key provision requires tax payments to follow the property's location, resolving jurisdictional confusion about where taxes should be collected. The bill does not change tax rates or create new obligations, only clarifying existing payment requirements.

Maddy summaryThis bill redirects a portion of West Virginia's coal severance tax to the specific counties where coal is mined. Starting in 2012, it gradually increases the share sent to coal-producing counties (from 1% to 5% of the tax), with an annual cap of $20 million. Counties must use these funds exclusively for economic development or infrastructure projects like roads, broadband, mine reclamation, or water systems - barring personal services or bond costs. It ensures local communities directly benefit from coal extracted within their borders.