WV HB3057

County tax assessors must provide written justification to vehicle owners before increasing the assessed value of any antique or classic vehicle from one tax year to the next

Justifications for value increases must be based on inflation, cost-of-living index, or proven increased activity in the antique/classic car market

Prohibits random valuation increases or increases based solely on county revenue projections

Written justification must be presented to the vehicle owner before any assessment increase can take effect