Budget & Taxes (Tax Incentives)

in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4704: To exempt daylight fluorescent outer garments from sales

HB 4704 exempts the purchase of daylight fluorescent orange or blaze orange outerwear (sold for hunter's safety) from West Virginia's sales tax during the first two weeks of November each year. This directly affects hunters who buy safety gear during that specific period, removing the sales tax cost. The key provision removes sales tax liability for these items under §11-15-9v of the West Virginia Code during the designated November window. The bill focuses solely on a temporary tax exemption for a specific safety product, with no other policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for hunting safety gear, reducing tax burden on specific purchases during designated period.90% confidence

Sub-Topics Sales Tax Tax Incentives

Track

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

HB 4564: Increasing the Homestead Property Tax Exemption

This bill increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for primary residences owned by residents who are 65 or older or permanently and totally disabled. To qualify, homeowners must have lived in West Virginia for two consecutive years before the tax year (with exceptions for returning military members or those reestablishing residency within five years). The exemption applies to the first $40,000 of a home's assessed value and becomes effective July 1 for the following tax year, though it terminates if the property is sold or transferred. Only one exemption is permitted per homestead, regardless of how many qualifying owners reside there.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for seniors/disabled, reducing their tax burden - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

Track

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

HB 4373: To implement a Property Tax Poverty Exemption - School Excess Levy

This bill creates a property tax exemption for homeowners in West Virginia whose household income meets federal poverty guidelines. It directly affects low-income homeowners who occupy their property as their primary residence and pay school excess levies (the portion of property taxes funding schools beyond regular levies). To qualify, applicants must file an annual application between July 1 and December 1 with proof of income, residency, and property ownership, and meet residency requirements (two years in WV or specific return-from-out-of-state rules). The exemption applies only to school excess levy taxes - not regular property taxes - and must be renewed yearly.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for low-income homeowners meeting poverty guidelines, reducing their tax burden on school excess levies.95% confidence ✗ EducationOpposes EducationExempts low-income homeowners from school excess levies, reducing local school funding sources. Directly impacts school revenue streams without advancing educational access or funding.85% confidence ✓ HousingSupports HousingProvides property tax relief to low-income homeowners, reducing housing costs and increasing affordability for primary residence owners.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives School Funding Affordable Housing Housing Finance Property Taxes

Track

in committee · West Virginia · Senate Jan 30, 2026

SB 627: Relating to Build WV Act

SB 627 amends West Virginia's Build WV Act to reform tax credit eligibility for residential housing projects. It replaces project cost calculations with a new cap on tax credit liability for new approvals, specifically allowing smaller projects in designated rural areas to qualify. The bill requires annual adjustments to the program based on demand and establishes a dedicated Build WV Credit Reserve Fund to manage these changes. This directly affects developers seeking tax credits for new residential construction or rehabilitation of unoccupied housing, clarifying which project expenses (like construction, utilities, and materials) qualify while excluding costs covered by other incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesReforms tax credit eligibility to expand rural housing access, providing tax relief through structured incentives and a dedicated fund for fiscal management.85% confidence ✓ HousingSupports HousingExpands tax credit eligibility for rural housing projects, creates dedicated fund for development, and adjusts annually to increase affordable housing access per bill's focus on residential tax incentives.92% confidence

Sub-Topics Tax Credits Tax Incentives Affordable Housing Housing Finance

Track

in committee · West Virginia · Senate Jan 14, 2026

SB 57: Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

SB 57 amends West Virginia law to explicitly include property used for educational and charitable activities on land primarily for divine worship (like churches) under the existing property tax exemption. This means churches operating schools, daycare centers, or community programs on their property will now qualify for full tax exemption on that land, not just the worship space. The bill clarifies that if a portion of religious property serves educational, literary, scientific, or charitable purposes - such as a church-run school or community center - the entire property remains exempt. It directly affects religious organizations and nonprofits using their land for these combined purposes. The change refines existing law (§11-3-9) without creating new exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemption for religious/charitable properties, reducing state tax revenue and weakening tax base.95% confidence ✓ EducationSupports EducationBill explicitly includes educational activities in property tax exemption, providing tax relief to religious organizations operating schools/programs, supporting educational access for students in those settings.80% confidence

Sub-Topics Property Tax Tax Incentives

Track

passed · West Virginia · House of Delegates Feb 24, 2026

HB 4500: Permitting the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District under certain conditions.

HB 4500 authorizes Berkeley County Commission to levy a special excise tax on sales of tangible personal property and services within the Berkeley County Economic Opportunity Development District. This tax would fund economic development initiatives in the designated district, directly affecting businesses operating within its boundaries and residents who purchase taxable goods or services there. The bill specifies that the district will remain active until 2054, unless terminated earlier under existing law, and aligns with similar provisions for other counties’ economic districts. The tax is limited to sales within the district’s defined boundaries and must be approved through required legislative processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new excise tax to fund economic development initiatives, directly increasing tax revenue for targeted fiscal purposes within a designated district.95% confidence

Sub-Topics Sales Tax Tax Incentives Tags Economic Development

Track

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

HB 4933: Relating to the tax exemption of a citizen who paid to have a cat or dog spayed or neutered

HB 4933 would create a 100% tax credit against West Virginia personal income tax for the cost of spaying or neutering a dog or cat. It directly affects West Virginia residents who pay for these veterinary procedures, allowing them to reduce their tax bill by the full amount paid in the year the service was performed. To claim the credit, taxpayers must provide a receipt from a licensed veterinarian. This credit applies only to dogs and cats, not other pets, and reduces the tax owed rather than the taxable income.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 100% tax credit for pet spay/neuter costs, reducing tax burden on residents - direct tax relief supporting lower-income households.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

Track

in committee · West Virginia · House of Delegates Jan 30, 2026

HB 5014: Modification to real property tax requirements for farm structures

HB 5014 modifies West Virginia's real property tax rules for farm structures used in agricultural activities. It phases out taxes on eligible structures over three years: 33% reduction in 2026, 67% in 2027, and full exemption by 2028 for structures appraised in 2025. The exemption applies only to farm structures on agricultural land (per §19-19-2b) used for farming operations, excluding commercial solar installations, wood processing facilities, and event venues. This directly affects farm property owners who maintain qualifying structures for agricultural production, storage, or distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesPhases out taxes on farm structures over three years, providing direct tax relief for agricultural operations under specific conditions.95% confidence ✗ EnergyOpposes EnergyExcludes commercial solar installations from tax exemption, directly restricting renewable energy development on farms per bill's explicit exclusion clause.90% confidence

Sub-Topics Property Tax Tax Incentives Solar

Track