WV HB3011

Limits the pollution control facilities tax treatment for wind power projects to only those that were fully operational and generating electricity to the grid on or before January 1, 2025

Wind turbines and towers at qualifying existing projects receive "salvage valuation" for property tax purposes, capped at no more than 79% of the facility's total value

New wind power projects constructed or becoming operational after January 1, 2025 would no longer qualify for the pollution control facility tax benefits

Personal property at wind power projects other than the turbine and tower (including rotor, drive train, nacelle, transformer, controls, and foundation) does not receive salvage valuation treatment