Budget & Taxes

signed · West Virginia · House of Delegates Jun 29, 2026

HB 4801: Defining Permissible expenditures for municipalities and counties

HB 4801 amends West Virginia law to allow municipalities and counties to use hotel occupancy tax revenue for two new purposes: demolishing unsafe or unsanitary structures and planning for reuse or improvement of publicly owned property. This bill adds these specific activities to the list of permissible expenditures while maintaining the existing requirement that at least 50% of the tax revenue must fund tourism promotion. Local governments can still allocate funds to convention visitor bureaus or hotels (up to 75% of eligible tax revenue) for tourism-related expenses like advertising and marketing, subject to budget approval. The law directly affects counties and municipalities collecting hotel occupancy taxes, providing clearer guidelines for how these funds can be spent on community infrastructure and tourism development.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands permissible uses of hotel tax revenue for public safety (demolition) and property planning while maintaining 50% tourism funding, promoting responsible fiscal management.85% confidence

Sub-Topics Revenue

in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4361: County solid waste assessment fees authorized

HB 4361 increases the maximum county solid waste assessment fee from 50 cents to $1.00 per ton for waste disposal. This bill directly affects counties and regional solid waste authorities, which would collect the higher fee from entities disposing of solid waste within their jurisdiction. The fee increase is intended to cover administrative costs, refuse cleanup, litter control programs, and other solid waste management expenses. The bill amends West Virginia Code §7-5-22 to authorize this specific rate adjustment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases solid waste fees to fund county waste management costs, directly advancing fiscal management and essential service funding per topic description.85% confidence

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

HB 4479: Timber Innovation and Manufacturing Boost for Economic Revitalization Act

HB 4479 provides tax credits to West Virginia manufacturers that transform locally harvested wood into value-added products like veneer, engineered lumber, or wood pellets. The credits - ranging from $1.25 to $6 per ton of processed wood - apply to corporate or personal income tax based on volume tiers, with annual caps of $1.25 million for existing facilities and $2.5 million for new operations or expansions. To qualify, manufacturers must meet a "minimum transformation standard" (e.g., altering wood structure) using West Virginia-sourced feedstock, excluding basic handling like cutting or sorting. Credits are prorated based on the percentage of West Virginia wood used in production.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits to manufacturers, reducing tax liability for wood processing businesses, directly impacting state tax policy and fiscal management.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4188: Provide tax credit incentive to businesses and individuals that donate to pregnancy/birth centers

HB 4188 creates a nonrefundable tax credit for businesses that donate to pregnancy or birthing centers in West Virginia. Businesses can claim a credit equal to their donation amount, provided they submit proof of the contribution to the Tax Commissioner. The credit reduces the business's state tax liability but cannot be refunded if it exceeds the tax owed. This policy directly affects businesses making qualifying donations, aiming to incentivize financial support for these community health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable tax credit for business donations to pregnancy centers, reducing tax liability as fiscal incentive to support community health services.95% confidence ✓ HealthcareSupports HealthcareTax credit incentivizes donations to pregnancy/birth centers, directly funding community health services per bill's purpose.90% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4906: To exempt individuals over 70 from real estate taxes beginning tax year 2027

HB 4906 would exempt West Virginia residents aged 70 or older from paying real estate taxes starting with the 2027 tax year. The bill amends existing tax code sections (§11-3-9 and §11-6B-3) to add this new category of property tax exemption for qualifying seniors. It directly affects older homeowners who meet the age requirement and own residential property in West Virginia. The policy change modifies the state's existing property tax exemption framework to include this specific age group, effective for tax assessments beginning in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors over 70 from real estate taxes, providing direct tax relief for qualifying homeowners, aligning with support indicators for tax relief.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Seniors

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

HB 4126: To modify the funding distribution to the state park endowment fund and the State Parks Operational Fund

HB 4126 modifies how royalties from mineral leasing beneath the Ohio River are distributed to state park funding. Starting July 1, 2026, 50% of these royalties will fund state park operations, maintenance, and improvements unless the fund balance reaches $100 million, at which point 100% will be allocated. The bill directly affects state parks, forests, and rail trails by changing their primary revenue source from these mineral royalties. It does not create new programs but adjusts existing distribution rules based on the fund's balance. The change aims to ensure consistent funding for recreational facilities while allowing the fund to grow toward a $100 million threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects mineral royalty funds to state parks, ensuring consistent budget allocation for public infrastructure without tax changes.95% confidence ✓ EnvironmentSupports EnvironmentDirectly allocates mineral royalties to state park operations, maintenance, and improvements, strengthening conservation funding for parks and forests.90% confidence

Sub-Topics Parks & Recreation Public Lands

signed · West Virginia · House of Delegates Jun 29, 2026

HB 4007: Relating to industrial access roads

HB 4007 amends West Virginia's Industrial Access Road Fund rules to clarify how state funds can be used for constructing or maintaining access roads to industrial sites. The bill directly affects counties and municipalities seeking funding for roads leading to approved manufacturing, distribution, or processing facilities (including West Virginia Business Ready Sites), while restricting the fund from covering roads to schools, hospitals, shopping centers, or private property. Key changes include raising the annual funding cap to $6 million per fiscal year, setting a $800,000 maximum for unmatched funds per county, and requiring counties to certify site construction or provide surety before funds are allocated. The bill also clarifies that funds cannot be used for utility adjustments or roads on private property, and mandates the Division of Highways must review location requests within 90 days.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies state fund allocation for industrial access roads, directly managing budget appropriations within fiscal management.90% confidence ✓ TransportationSupports TransportationClarifies state funding for industrial access roads, directing funds to transportation infrastructure projects while restricting non-industrial uses.95% confidence

Sub-Topics Roads & Highways

in committee · West Virginia · House of Delegates Jan 14, 2026

HJR 11: Amending the Homestead Exemption of the Constitution

HJR 11 proposes amending West Virginia's state constitution to increase the homestead exemption from $10,000 to $20,000. This change would directly affect homeowners aged 65 or older, or those permanently and totally disabled, who own their primary residence as their principal place of abode. The bill would exempt the first $20,000 of assessed value for qualifying residential property from ad valorem property taxes. This constitutional amendment requires voter approval at the 2026 general election to take effect. The current exemption amount is $10,000 under the existing constitutional provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption, reducing property taxes for seniors/disabled homeowners, providing tax relief to qualifying lower-income groups per bill summary.95% confidence ✓ HousingSupports HousingIncreases homestead tax exemption for elderly/disabled homeowners, reducing property tax burden on primary residences and advancing housing affordability for vulnerable groups.95% confidence

Sub-Topics Property Tax Property Taxes

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passed · West Virginia · Senate Mar 5, 2026

SJR 11: Homestead Exemption Increase Amendment

SJR 11 proposes a constitutional amendment to increase West Virginia's homestead exemption from $20,000 to $25,000 for qualifying homeowners. It would exempt the first $25,000 of assessed value on primary residences owned by residents aged 65+ or permanently disabled. The amendment requires voter approval in the 2026 general election to take effect. This change would directly affect eligible homeowners by reducing their property tax burden on their primary residence. The bill is a constitutional proposal, not an immediate law, and must be ratified by voters.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption, reducing property tax burden for seniors/disabled homeowners - direct tax relief aligning with support indicators.95% confidence ✓ HousingSupports HousingIncreases homestead exemption, reducing property taxes for seniors/disabled homeowners, lowering housing costs and enhancing affordability for primary residences.95% confidence

Sub-Topics Property Tax Property Taxes

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in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4585: Relating to the Volunteer Firefighter Tax Credit Act

HB 4585 modifies eligibility requirements for West Virginia volunteer firefighters seeking a state tax credit. To qualify, firefighters must now obtain certification from their fire department chief confirming they were active members for the full year, participated in at least 30 hours of on-site activities, met all required training, and provided specific details like rank, years of service, emergency responses, and training attendance. This certification must be submitted to the Tax Commissioner to claim the credit. The bill directly affects volunteer firefighters who currently or will seek this tax credit under West Virginia’s Volunteer Firefighter Tax Credit Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit eligibility for volunteer firefighters, providing tax relief to lower-income first responders through expanded certification requirements.95% confidence

Sub-Topics Tax Credits Tags Public Safety

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