HJR 28 is a constitutional amendment proposal (not a bill) that would require voter approval to allow West Virginia's legislature to later create a law exempting owner-occupied primary residences from property tax once the mortgage is paid off. It does not create the exemption itself but would permit future legislation to do so for homes with no outstanding mortgage. This would directly affect homeowners who pay off their mortgages and occupy the property as their primary residence. The amendment must be approved by voters in the 2026 general election to take effect.
HB 4144 would require West Virginia to pay eligible state employees a $500 Christmas bonus annually if the state's surplus revenues exceed $100 million in a given year. The bonus applies to state employees with at least three years of service and is paid in addition to any other salary increases approved by the Legislature. This provision directly affects state workers meeting the service requirement, contingent on the state having sufficient excess funds. The bill does not specify how surplus revenue is calculated or who administers the payment, focusing solely on the bonus trigger and eligibility.
HB 4699 creates a tax credit for West Virginia employers who hire individuals participating in substance abuse recovery programs. It directly affects employers (with 1-100+ employees) and qualified individuals who are in good standing with a drug court program, working at least 120 hours monthly at minimum wage, and not displacing existing workers. Employers can claim a credit of up to $2,000 per eligible employee annually (capped at $14,000 total per business), based on their employee count (e.g., businesses with 1-10 employees can claim for 1 person). The credit requires annual application, verification of employee eligibility, and confidentiality protections for personal health information, with unused credits not carrying over.
HB 4928 prohibits counties and municipalities from taxing residential rental properties at higher rates than owner-occupied homes. It requires all property taxes on rental properties to match the rate for owner-occupied housing and bans additional taxes based on zoning. The bill directly affects landlords who own rental properties and aims to reduce their tax burden, potentially helping keep rents stable. It does not change sales or service taxes for rental businesses. The legislation focuses on changing property tax assessment rules, not on broader rent control or other housing policies.
SB 219 creates a 5-year moratorium (starting July 1, 2026) on closing or consolidating any public school in West Virginia. It directly affects all public schools and their students by preventing closures while requiring the state to provide emergency funding for existing schools through Local School Improvement Councils. The bill mandates the Board of Education to conduct eight specific studies over five years, including tracking school proximity/travel data, implementing an annual safety/climate rating system for schools, validating assessment data, and studying how school size affects student well-being and academic performance. At the end of the moratorium, the Board must report findings and recommendations to the legislature, with the moratorium extending indefinitely if all studies aren't completed.
Senate Bill 397 would reduce West Virginia's corporate income tax rate to 6.5% for tax years beginning on or after January 1, 2027. It directly affects corporations operating in the state or earning income from West Virginia sources, excluding those already exempt under current law. The bill includes a condition that the tax reduction would be suspended for one year if the state's reserve funds fall below a specified threshold relative to the budget. This change follows a series of previous rate reductions in the state's corporate tax structure.
HB 4981 designates psychiatric hospitals treating exclusively civil and forensic patients (over 95% court-ordered civil/forensic cases from state custody) as "state-designated facilities" for Medicaid funding purposes. This change allows these specific hospitals to qualify for Medicaid reimbursement under federal rules, rather than being excluded as "state-designated" under current tax code. The bill amends tax provisions to ensure revenue collected from eligible hospitals (via a 0.75% tax on gross receipts) flows directly into a Medicaid funding account. It directly affects licensed psychiatric hospitals meeting the strict patient-mix criteria, enabling them to access Medicaid program funds they previously could not.
HB 4353 prohibits West Virginia municipalities from collecting business and occupation (B&O) taxes on projects funded by state or federal government programs. This directly affects municipalities (which can no longer impose this tax) and projects receiving such funding (which will avoid this tax burden). The bill amends existing tax law to explicitly exclude state/federal-funded projects from municipal B&O tax collection, aligning with the current exemption for such projects under state tax code. This is a specific policy change to prevent double taxation on government-funded initiatives.
HB 4408 gradually increases the percentage of real estate transfer excise tax that West Virginia counties retain - from 10% in 2021 to 100% starting July 2025 - to fund county election administration, infrastructure, security, and other clerk-related expenses. The bill amends WV Code §11-22-2, specifying that counties must use these funds exclusively for those purposes after the retention rate reaches 100%. It phases in the change incrementally: 20% in 2022, 30% in 2023, 65% in 2024, and full retention (100%) beginning 2025. This directly affects county clerks and commissions, who will manage these funds without needing additional voter approval for the tax rate adjustments.
HB 4028 exempts construction contractors from West Virginia's sales and use taxes on building materials and services used for constructing, repairing, or improving public elementary, secondary, or vocational school facilities. This applies to materials permanently installed in school buildings (like framing, wiring, or plumbing), but excludes tools, equipment, gasoline, or motor vehicle purchases. The bill directly affects contractors working on public school projects by reducing their costs for qualifying materials. It clarifies that this exemption applies to both state-level and municipal sales taxes on eligible school construction work. The policy change takes effect July 1, 2026, with no new revenue impact on the state.
