HB 4625 West Virginia House of Delegates · 2026 Regular Session

Relating to quit claim deeds

HB 4625 amends West Virginia's definitions for property transfer excise taxes, clarifying which transactions qualify for tax exemptions. It removes an existing exemption for certain property transfers while adding new exemptions for transfers between family members (spouse, parent-child, grandparent-grandchild, siblings) and between charitable organizations. The bill also refines definitions of key terms like "document," "value," and "person" to better determine tax applicability. These changes directly affect individuals and entities involved in property sales or gifts, particularly in family or charitable contexts, by altering which transfers are exempt from the excise tax.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House of Delegates Passage

Mar 2026

Senate Passage

Mar 2026

Signed into Law

Jun 2026

Introduced Jan 21, 2026 Signed Jun 29, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

hb4625 s jud am _1 3-9 adopted.htm → Enrolled Committee Substitute · 3 edits · Mar 30, 2026

MINOR

The bill amends the West Virginia excise tax code to remove a specific exemption for property transfers valued at $1,000 or less, while simultaneously updating the definition of 'value' to exclude the previous calculation method that divided assessed value by 0.60. These changes mean that low-value property transfers will now be subject to the standard excise tax, and the tax calculation will rely on the actual assessed value rather than a derived figure.

Scope change

The bill expands the tax scope by removing an exemption that previously allowed tax-free transfers of real property valued at $1,000 or less.

ELIGIBILITY

Removed the exemption for transfers of real property where the value is $1,000 or less, meaning these transactions are now taxable.

DEFINITION

Changed the definition of 'value' for tax purposes to remove the instruction to divide the assessed value by 0.60, requiring the use of the actual assessed value instead.

Updated the text of the 'value' definition to clarify that it applies to any document without consideration, removing the specific phrase 'in the case of any document, not a gift'.

Floor votes · Senate Mar 12, 2026 · House of Delegates Feb 6, 2026

How they voted

33–0

Passed

Total votes 33

Mar 12, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

31 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Signed into law

Approved by Governor 3/27/2026

lower

Mar 14, 2026

Signed into law

Approved by Governor 3/27/2026 - Senate Journal

upper

Mar 14, 2026

Signed into law

Approved by Governor 3/27/2026 - House Journal

lower

Mar 14, 2026

Lower · Passed

House concurred in Senate amendment and passed bill (Roll No. 640)

lower

Mar 12, 2026

Upper · Passed

Passed Senate (Roll No. 486)

upper

Mar 11, 2026

Upper · Passed

Committee amendment adopted (Voice vote)

upper

Mar 10, 2026

Upper · Passed

Reported do pass, with amendment

upper

Feb 9, 2026

Committee

To Judiciary

upper

Feb 9, 2026

Introduced

Introduced in Senate

upper

Feb 6, 2026

Lower · Passed

Passed House (Roll No. 57)

lower

Feb 3, 2026

Lower · Passed

By substitute, do pass

lower

Jan 29, 2026

Committee

To House Judiciary

lower

Jan 22, 2026

Committee

To House Legal Services

lower

Jan 21, 2026

Committee

To House Judiciary

lower

Jan 21, 2026

Introduced

Introduced in House

lower

Jan 21, 2026

Committee

To Judiciary

lower

1 primary · 10 co-sponsors