Budget & Taxes

in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5532: Prohibiting counties from double-taxing rental properties

HB 5532 prohibits West Virginia counties and municipalities from imposing additional property taxes on residential rental properties beyond the rate applied to owner-occupied homes. It directly affects rental property owners and tenants by preventing local governments from charging higher taxes on rentals due to zoning classifications. The bill requires all county/municipal property taxes on rental properties to match those for owner-occupied homes and bans extra taxes based on zoning. This aims to reduce costs for tenants by preventing "double-taxing" that could raise rents, without altering sales or service taxes for businesses. The bill is currently in the House Finance Committee after introduction on February 16, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesPrevents counties from imposing higher property taxes on rental properties, restricting local tax revenue from this source.95% confidence ✓ HousingSupports HousingPrevents higher property taxes on rentals, reducing costs for tenants and promoting housing affordability by eliminating discriminatory tax rates.95% confidence

Sub-Topics Property Tax Homeownership Property Taxes Zoning Tags Local Government

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in committee · West Virginia · House of Delegates Feb 17, 2026

HB 5667: Directed Transfer from Water Development Authority and Department of Economic Development.

HB 5667 directs $20 million from the Division of Economic Development to the West Virginia Division of Highways (Region 2) for accelerating road repairs in Wayne and Mingo Counties, effective July 1, 2026. It also directs $20 million from the Water Development Authority - $10 million to Wayne County Commission and $10 million to Mingo County Commission - for water infrastructure projects in those counties, effective the same date. The bill specifies these funds must be used for public road repairs and water system improvements, respectively. It does not create new taxes or alter existing programs but reallocates existing state funds to targeted local infrastructure needs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing state funds to public infrastructure projects, advancing fiscal management for essential road and water services.92% confidence ✓ TransportationSupports TransportationDirects $20M to West Virginia Division of Highways for road repairs in Wayne/Mingo Counties, explicitly funding transportation infrastructure projects.95% confidence

Sub-Topics Roads & Highways

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passed · West Virginia · Senate Feb 19, 2026

SB 756: Extending authority to state spending units

SB 756 allows state spending units (like departments and agencies) to use "best value procurement" when they determine it benefits the state, expanding an existing authority previously limited to the purchasing director. This method requires selecting bids based on total value - including lifetime costs, technical merit, past performance, and quality - not just the lowest price. The bill specifies that awards must go to the highest-scoring qualified bidder whose proposal is deemed most advantageous in writing, while excluding government construction contracts. It does not create new spending but changes how existing procurement decisions are made across state agencies.

Topics ✓ Budget & TaxesSupports Budget & TaxesPromotes fiscal responsibility by requiring best value procurement (not lowest price), reducing long-term costs for state spending units under Finance/Administration.85% confidence

Sub-Topics Debt & Bonds Procurement State Budget

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in committee · West Virginia · Senate Feb 24, 2026

SB 893: Providing tax credits for expenditures and activities related to biochar manufacturing

SB 893 creates a state tax credit equal to 10% of the federal carbon storage credit (under IRS Section 45Q) earned by businesses operating new biochar manufacturing facilities in West Virginia that began operations after July 1, 2025. It directly affects eligible businesses that qualify for the federal credit, allowing them to reduce their state corporation income tax by up to 50% of their tax liability for the year. The credit lasts up to 12 years and requires verification through IRS certification and documentation proving biochar production occurred in the state. Businesses must submit federal tax return copies and evidence of carbon sequestration meeting nationally recognized standards to claim the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 10% tax credit reducing state tax liability for biochar businesses, directly providing tax relief and incentivizing industry growth under tax policy.95% confidence ✓ EnergySupports EnergyProvides tax credit for biochar manufacturing (carbon storage), aligning with federal carbon storage incentives to promote clean energy infrastructure and carbon sequestration.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes carbon sequestration via biochar manufacturing through tax credits tied to federal carbon storage (Section 45Q), directly advancing climate change mitigation.95% confidence

Sub-Topics Income Tax Tax Credits

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signed · West Virginia · House of Delegates Aug 13, 2026

HB 5317: Supplemental Appropriation to the Department of Commerce - Division of Natural Resources from the Unappropriated Surplus Balance.

HB 5317 allocates $20 million from West Virginia's unappropriated surplus funds to the Department of Commerce's Division of Natural Resources for fiscal year 2026. This supplemental funding specifically supports capital outlay, repairs, and equipment within the Division's existing budget (Fund 0265). It does not create new programs or change policy, but rather uses leftover state funds to address operational needs for natural resource management. The bill directly affects the Division of Natural Resources' ability to maintain infrastructure and equipment during the 2026 fiscal year.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $20M from unappropriated surplus to fund operational needs (repairs, equipment) for natural resources division, directly supporting budget utilization without tax changes or policy shifts.90% confidence ✓ EnvironmentSupports EnvironmentAllocates $20M to Division of Natural Resources for operational needs, directly supporting natural resource management and conservation efforts within existing budget.92% confidence

Sub-Topics Appropriations State Budget

in committee · West Virginia · House of Delegates Feb 9, 2026

HB 5350: Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.

HB 5350 exempts from West Virginia sales and use tax materials and specific appliances used in manufacturing certain manufactured homes. It applies only to homes designed for permanent attachment to a foundation within the state, built in climate-controlled facilities, and including required appliances (refrigerator, stove, dishwasher, washer, dryer). Manufacturers must certify compliance, and false claims face penalties including double the avoided tax plus interest. This directly affects home manufacturers producing qualifying permanent-structure homes, excluding mobile or non-compliant units.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts manufacturers from sales tax on specific materials, providing targeted tax relief that aligns with tax policy support indicators.95% confidence ✓ HousingSupports HousingExempts tax on manufactured home materials, lowering production costs and potentially increasing affordability of permanent housing units.85% confidence

Sub-Topics Sales Tax Property Taxes

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signed · West Virginia · Senate Jun 25, 2026

SB 871: Supplemental appropriation to State Board of Education, fund 3517

SB 871 allocates $12.66 million from West Virginia's Excess Lottery Fund to the Hope Scholarship Program for fiscal year 2026. This supplemental appropriation adds a new funding line (Fund 3517) to the State Board of Education's budget, directing unappropriated lottery surplus funds toward scholarship payments. The bill does not change program eligibility, rules, or structure - it only provides additional funding for existing scholarship disbursements. It is a procedural budget adjustment, not a new policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $12.66M from lottery surplus to existing scholarship program, funding essential education services without changing rules or taxes, aligning with fiscal responsibility and program funding indicators.90% confidence ✓ EducationSupports EducationAllocates $12.66M from lottery funds to Hope Scholarship Program, increasing funding for educational access without altering program structure.95% confidence

Sub-Topics Appropriations School Funding Student Financial Aid

in committee · West Virginia · House of Delegates Feb 6, 2026

HB 5318: Supplemental Appropriation to the Department of Commerce - State Parks and Recreation Endowment Fund from Special Revenue.

HB 5318 increases funding for West Virginia's state parks and recreation operations by supplementing existing budget lines. It adds $12,000 to "Current Expenses" (raising the total to $25,000) and $6.43 million to "Other Assets" (raising the total to $6.5 million) within the Department of Commerce's State Parks and Recreation Endowment Fund. This bill uses unappropriated funds from the 2026 fiscal year to cover these increases, directly affecting the Division of Natural Resources' park management. The change is purely procedural, adjusting budget allocations without creating new policies or programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state parks funding by $6.43M from unappropriated funds, advancing public recreation services and fiscal responsibility.95% confidence ✓ EnvironmentSupports EnvironmentIncreases funding for state parks and recreation operations, directly supporting natural resource conservation and park management under the Division of Natural Resources.95% confidence

Sub-Topics Appropriations State Budget Parks & Recreation

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5598: To increase state sales tax to 8% and abolish personal income tax.

HB 5598 would increase West Virginia's general sales tax rate from 6% to 8% for most goods and services while repealing all state personal income tax provisions. The bill would change the sales tax calculation method for fractional dollar amounts as detailed in the current law. This would directly affect businesses that collect sales tax and consumers who purchase taxable goods and services, shifting the state's primary revenue source from income tax to sales tax.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases sales tax (regressive) while removing income tax, disproportionately burdening lower-income residents per tax structure shift.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5578: To fund the Deputy Sheriff’s Retirement Fund from the DMV in the form of a 50-cent payment from every registration sold/renewed in the state

HB 5578 adds a 50-cent fee to every vehicle registration and renewal in West Virginia. The collected funds will be directly allocated to the Deputy Sheriff’s Retirement Fund, managed by the DMV. This bill affects all vehicle owners in the state who register or renew their vehicles, as the fee is applied uniformly to each transaction. It modifies existing vehicle registration fee provisions to redirect this revenue stream to support retired deputy sheriffs' pensions. The policy change is a straightforward funding mechanism with no new eligibility requirements or administrative changes beyond the fee allocation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects vehicle registration fees to fund deputy sheriff pensions, explicitly allocating revenue to support essential public safety retirement program.95% confidence

Sub-Topics Fees & Licensing

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