Eliminating tax exemption of state-owned real property

SB 9 would remove the tax exemption for state-owned real property in West Virginia, ending a long-standing policy that previously exempted such property from local county property taxes. This change directly affects state government buildings, land, and facilities (like offices or campuses) located within county boundaries. The bill amends Section 11-3-9 of the state code by deleting the exemption for "all property belonging to the state" from the list of tax-exempt properties. As a result, counties where state-owned properties are situated would gain new revenue from property taxes on those assets. The policy change is a direct fiscal adjustment to the tax code with no other provisions.