WV HB2713

Wind power projects would no longer qualify as pollution control facilities for tax purposes under West Virginia law

Wind turbines and their towers would be reclassified from personal property to real property for taxation purposes, as long as the tower is affixed to the ground

Eliminates the previous 79% salvage valuation cap that allowed wind power projects to receive favorable tax treatment on turbines and towers

Removes the detailed definition of "wind turbine and tower" components (rotor, drive train, nacelle, transformer, controls, tower, and foundation) that previously qualified for salvage valuation