HB 2695: Raleigh and Mason Counties Economic Opportunity Development Districts - West Virginia

hb2695 sfa jeffries _3 4-11 adopted.htm → hb2695 sfat jeffries _5 4-11 adopted.htm · 4 edits

MODERATE

The bill version was updated from a Senate amendment version to a final Senate adoption version. The amendment language was removed and replaced with a new title that clarifies the bill's purpose, while the adoption status was updated from 'Adopted/Rejected' to just 'Adopted'.

Scope change

The bill's scope remains focused on authorizing special district excise taxes in Raleigh and Mason Counties for economic development districts, with requirements for public hearings and applications, and extending the abolishment date for the University Town Center Economic Opportunity Development District.

TECHNICAL

Removed amendment language that proposed changes to specific page numbers and line numbers regarding tax amounts and section deletions

Added new title text that provides a comprehensive summary of the bill's provisions regarding county economic opportunity development districts

Changed document version identifier from 'SFA Jeffries #3' to 'SFAT Jeffries #5' indicating progression through legislative stages

Updated adoption status from showing both 'Adopted' and 'Rejected' options to showing only 'Adopted'

hb2695 hfat kelly 4-11 adopted.htm → hb2695 sfa jeffries _3 4-11 adopted.htm · 2 edits

MINOR

The bill was amended to change specific tax code section references from 2053 to 2057 in two locations, and to delete an entire section (Section 14) that was previously included. These changes adjust the legal citations and remove a provision that may have contained additional requirements or reporting obligations.

Scope change

The bill's scope remains focused on authorizing Raleigh and Mason Counties to levy special district excise taxes for economic development districts, but the deletion of Section 14 removes whatever provisions were contained in that section.

TECHNICAL

Updated section references from 2053 to 2057 in two locations on page 3, section 9.

REQUIREMENT

Deleted all of Section 14 on page 5, which previously contained provisions that are no longer included in the amended version.

hb2695 hfa riley 3-26 _1 adopted.htm → hb2695 hfat kelly 4-11 adopted.htm · 2 edits

MINOR

The bill title was updated from a committee substitute version to a final adopted version with Delegate Kelly's amendments. The substantive policy content appears unchanged, with only the title being modified to reflect the final legislative action.

TECHNICAL

Removed Delegate Riely's amendment proposal to change a number from 156 to 150 on page 4, section 9, line 78

Added Delegate Kelly's amendment to replace the bill title with a new, more descriptive title outlining the bill's purpose regarding special district excise taxes for Raleigh County and Mason County

hb2695 s ecd am _1 4-2 adopted.htm → hb2695 hfa riley 3-26 _1 adopted.htm · 5 edits

MODERATE

The bill was amended to replace the previous committee version with a new version that includes specific authorizations for multiple counties to levy special district excise taxes for economic development districts. The new version adds detailed provisions for seven counties (Ohio, Harrison, Monongalia, Jefferson, Mercer, Raleigh, and Mason) with specific acreage allocations and sunset dates for their respective districts, while removing the previous committee amendment text and adding a minor technical correction to Mason County's acreage specification.

Scope change

The bill's scope expanded from a general committee amendment to specific authorizations for seven counties to establish economic opportunity development districts with special excise taxes, including Jefferson County which received unique provisions allowing it to create the district without Development Office approval.

ELIGIBILITY

Added specific authorizations for seven counties (Ohio, Harrison, Monongalia, Jefferson, Mercer, Raleigh, and Mason) to levy special district excise taxes for designated economic opportunity development districts.

TIMELINE

Established sunset dates for district expiration, with Fort Henry district expiring in 2054 and University Town Centre district expiring in 2053.

TECHNICAL

Corrected Mason County's district acreage from '156 150 contiguous acres' to '150 contiguous acres' through a separate amendment.

REQUIREMENT

Added detailed annual reporting requirements for jurisdictions imposing special district excise taxes, including financial data, property assessments, and debt information.

ENFORCEMENT

Added provisions requiring Jefferson County to obtain Tax Commissioner certification for base tax revenue amounts within 30 days.

Committee Substitute → hb2695 s ecd am _1 4-2 adopted.htm · 6 edits

MODERATE

The bill was amended to add two new economic opportunity development districts in Mercer and Raleigh counties, while removing the Mason County district. The amendment also clarifies Jefferson County's authority to determine tax amounts without external approval and adds requirements for annual reporting on tax collections and district operations.

Scope change

The bill now authorizes tax levies in Mercer and Raleigh counties, removes Mason County, and expands the list of authorized districts from five to seven total.

SCOPE

Added authorization for Mercer County to levy a special district excise tax for The Ridges Economic Opportunity Development District (approximately 420 acres).

Added authorization for Raleigh County to levy a special district excise tax for the Raleigh County Economic Opportunity Development District (approximately 1,600 acres).

Removed authorization for Mason County to levy a special district excise tax for the Town of Henderson Economic Opportunity District.

REQUIREMENT

Added new annual reporting requirements for all districts, requiring submission of tax collection data, property assessments, business lists, debt information, and dissolution projections to state officials.

Added a requirement that the Tax Commissioner must provide certification of base tax revenue amounts to Jefferson County within thirty days.

ELIGIBILITY

Modified Jefferson County's process to allow the county commission to determine tax amounts without requiring approval from the development office executive director.

Enrolled Committee Substitute → Committee Substitute · 3 edits

MINOR

The bill text was converted from a legislative document format to a web page format, with the original bill content preserved but interspersed with website navigation links and headers. The substantive policy content regarding economic development districts remains unchanged, though some formatting and line breaks were altered.

Scope change

No substantive change to the bill's scope or applicability; the text represents the same legislative content in a different digital format.

TECHNICAL

The document structure changed from a formal legislative text format to a web page layout with navigation menus, headers, and footer links interspersed throughout the content.

Line breaks and paragraph formatting were altered, with some text appearing on single lines instead of multiple lines.

Website navigation elements, contact forms, and footer links were added to the text stream.

Engrossed Committee Substitute → Enrolled Committee Substitute · 7 edits · Apr 28, 2025

MODERATE

The bill was transitioned from a committee substitute version to the enrolled final version, adding several new economic opportunity development districts and updating the legislative text to reflect final passage. The key substantive change is the addition of new districts in Mercer and Raleigh counties, along with Mason County's Town of Henderson district, while removing references to Ohio and Harrison counties that were in the earlier draft. The final version also includes new annual reporting requirements for all jurisdictions imposing these special district excise taxes.

Scope change

The bill's scope expanded to include three new economic opportunity development districts (Mercer County's Ridges, Raleigh County's district, and Mason County's Town of Henderson district) while removing authorization for Ohio County's Fort Henry and Harrison County's Charles Pointe districts that appeared in the earlier draft.

SCOPE

Added authorization for Mercer County to levy a special district excise tax for The Ridges Economic Opportunity Development District (420 acres), subject to public hearing, application submission, and West Virginia Development Office approval.

Added authorization for Raleigh County to levy a special district excise tax for the Raleigh County Economic Opportunity Development District (1,600 acres), subject to public hearing, application submission, and West Virginia Development Office approval.

Added authorization for Mason County to levy a special district excise tax for the Town of Henderson Economic Opportunity District (150 acres), subject to public hearing, application submission, and West Virginia Development Office approval.

Removed authorization for Ohio County's Fort Henry Economic Opportunity Development District that was present in the committee substitute version.

Removed authorization for Harrison County's Charles Pointe Economic Opportunity Development District that was present in the committee substitute version.

REQUIREMENT

Added new annual reporting requirements requiring jurisdictions to compile and issue detailed annual reports to the Governor, Secretary of Commerce, Secretary of Revenue, and Joint Committee on Government and Finance, including information on tax collections, property values, business lists, debt details, and dissolution projections.

Modified Jefferson County's authorization to include a requirement that the Tax Commissioner provide a certification of base tax revenue amount within thirty days of request.

Introduced Version → Engrossed Committee Substitute · 5 edits · Apr 12, 2025

MODERATE

The bill was amended to add two new economic opportunity development districts (Raleigh County and Mason County) while removing the special procedural provisions that previously allowed Jefferson County to create its district without standard approval processes. The bill also added Mercer County to the list of authorized districts. These changes expand the program's geographic scope to include three additional counties while streamlining the process for one existing district.

Scope change

Expanded from 4 authorized districts to 7 authorized districts by adding Raleigh County, Mason County, and Mercer County; removed special exemption for Jefferson County requiring executive director approval.

SCOPE

Added authorization for Raleigh County to levy a special district excise tax for the Raleigh County Economic Opportunity Development District covering approximately 1,600 acres.

Added authorization for Mason County to levy a special district excise tax for the Town of Henderson Economic Opportunity District covering approximately 156.5 acres.

Added Mercer County to the list of authorized districts for the Ridges Economic Opportunity Development District covering approximately 420 acres.

REQUIREMENT

Removed special provisions allowing Jefferson County to create its district and determine tax amounts without approval from the development office or Tax Commissioner certification.

ELIGIBILITY

Changed the bill title and description to reflect the expanded scope covering seven counties instead of just Raleigh County.

Raleigh and Mason Counties Economic Opportunity Development Districts

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