SB 1018 clarifies that land used primarily for farming remains eligible for preferential farm property tax classification even if owners or tenants operate minor non-farming business activities (such as agritourism or small retail), provided farming remains the dominant use. This directly affects West Virginia farm owners and tenants who run side ventures without losing their farm tax status. The bill requires the Agriculture Commissioner to establish specific criteria for qualifying land, ensuring farming is the primary purpose and preventing disqualification due to incidental commercial activities. It does not change tax rates but refines the definition to prevent unintended loss of farm classification for properties with limited non-farming operations.
SJR 22 proposes a constitutional amendment to eliminate West Virginia's ad valorem tax on business and inventory tangible personal property (like equipment and stock) starting July 1, 2029. It requires the legislature to replace this lost revenue by adjusting the general sales tax rate to match the previous tax revenue, with funds distributed to counties that previously received payments from this property tax. The amendment must be approved by voters in the 2026 general election to take effect. This change directly affects businesses owning tangible inventory and counties relying on this tax revenue for funding.
HB 4597 increases West Virginia's homestead property tax exemption for eligible seniors and disabled homeowners. It phases in higher exemption amounts: starting at $20,000, rising to $30,000 by 2028, $35,000 by 2030, and fully eliminating property taxes on the first $40,000 of home value by 2032. The exemption applies to homeowners aged 65+ or certified permanently disabled who reside in West Virginia for two consecutive years (with limited exceptions for returning military veterans or short-term out-of-state residents). This change directly affects qualifying homeowners by reducing their annual property tax burden over time.
HB 4399 clarifies the definition of a "disabled veteran taxpayer" in West Virginia law to ensure consistency for property tax benefits. The bill specifically adds that a disabled veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or qualify for individual unemployability under VA disability ratings. This change directly affects disabled veterans who seek the property tax credit authorized under §11-13MM-4 of the code, as it defines eligibility more precisely. The bill does not alter tax rates or create new benefits, but ensures the existing credit applies only to veterans meeting the clarified VA disability standard.
SB 7 increases West Virginia's homestead property tax exemption from $20,000 to $40,000, reducing tax bills for eligible primary homeowners. It applies to residents aged 65 or older, or those certified as permanently and totally disabled, who meet residency requirements (such as living in the state for two consecutive years). The exemption is applied as a direct deduction from a home's assessed value, meaning no property tax is due on the first $40,000 of a home's value. The bill also updates residency rules to include exceptions for military service members and returning residents within five years.
HB 4922 would exempt all West Virginia residents aged 65 and older from both personal property taxes and real estate property taxes starting January 1, 2027. The bill amends existing tax exemption laws (§11-3-9 and §11-6B-3) to add this new category for seniors, directly affecting older residents who own property in the state. It clarifies that this exemption applies to all real estate and personal property, not just primary residences. The policy change takes effect on a specific date (January 1, 2027), with no mention of income limits or other qualifying conditions in the bill text. This is a direct tax relief measure for senior citizens, not a procedural or commemorative bill.
HB 4151 establishes the West Virginia Aviation Access and Tourism Growth Act to improve air travel infrastructure and boost tourism. It creates a $15 million state fund (with annual review) to provide matching grants for airport upgrades, revenue guarantees for new flight routes, and tax incentives like sales tax exemptions on jet fuel and property tax breaks for aviation facilities. The bill directly affects regional airports (prioritizing Yeager, North Central WV, Greenbrier Valley, and Eastern WV airports), tourism businesses through co-branded marketing programs, and aviation workers via new workforce training at community colleges. Key provisions include funding for airport modernization, tax credits for aviation employers creating jobs, and a 13-member task force to develop a 10-year aviation access plan. The act aims to enhance air connectivity to tourism destinations like national parks and rural communities.
This bill clarifies that solar generation facilities are not considered "farm property" or "agricultural operations" for tax and regulatory purposes in West Virginia. Specifically, it amends §11-1A-10 (tax valuation) and §19-19-2 (agricultural definitions) to exclude solar farms that sell electricity commercially from farm property tax rates and agricultural classifications. This directly affects solar energy developers and operators, who will no longer qualify for agricultural tax treatment on land used for commercial solar generation. The law explicitly states that operating solar panels for commercial electricity sales - regardless of panel height - disqualifies the land from being classified as farm or agricultural property. The change ensures solar farms are taxed under standard commercial property rates rather than agricultural rates.
SJR 3 proposes a constitutional amendment to exempt honorably discharged veterans of the U.S. Armed Forces from property taxes on their primary residence and personal property in West Virginia. It would amend Article X, Section 1b of the state constitution to expand the existing homestead exemption - currently limited to seniors or disabled residents - to include veterans who are owners and residents of their primary home. The amendment requires voter approval in the 2026 general election to take effect. If passed, it would directly affect eligible veterans by eliminating property tax on their primary residence and personal property. This is a constitutional change, not a new law, and does not specify new administrative mechanisms or fiscal impacts beyond the tax exemption.
HB 4398 increases the privilege tax rate for licensed sports wagering operators in West Virginia from 10% to 25% of their adjusted gross sports wagering receipts. This tax, paid weekly by operators, replaces all other state and local taxes on sports wagering operations (except property tax), covering both revenue and equipment purchases. Operators must submit weekly reports showing gross receipts, adjusted receipts, and tax due, with negative weekly receipts allowed to be carried forward to offset future tax liability. The bill directly affects licensed sports wagering businesses operating under West Virginia's Lottery Sports Wagering Act.
