Relating to Pollution Control Facilities Tax treatment and Wind Power Projects

HB 2713 clarifies that wind power projects in West Virginia are not classified as pollution control facilities for tax purposes. The bill reclassifies wind turbines and their towers as real property (subject to standard real property tax rates) instead of allowing them to qualify for special tax treatment under pollution control facility rules. This change removes the previous provision that permitted salvage valuation (up to 79% of value) for wind project components. The bill directly affects wind power developers and property tax assessments for wind energy facilities across the state. It is currently in the early stages of the legislative process, having been introduced on February 20, 2025.