Budget & Taxes (Audits & Accountability)

SB 92 creates a market-based pay enhancement for West Virginia teachers in counties where regional home prices exceed the state average. It directly affects certified teachers employed in counties where the median home price in their county plus neighboring border counties is higher than West Virginia’s statewide median. The bill calculates an annual multiplier using regional vs. state median home prices (from National Association of Realtors data), which is applied to each county’s average teacher salary to determine supplemental pay. This enhancement, added to base salaries, requires annual reporting to the State Auditor and is subject to personal income tax. The program begins July 15, 2026, with updates every five years.