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WV HB4253

Bill

Status

Introduced

1/14/2026

Primary Sponsor

Doug Smith

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Authorizes the West Virginia Tax Department to promulgate legislative rule 110 CSR 01M regarding valuation of public utility property for ad valorem property tax purposes

  • The rule was originally filed in the State Register on July 25, 2025, then modified to address Legislative Rule-Making Review Committee objections and refiled on September 24, 2025

  • Amends §64-7-1 of the West Virginia Code to add this authorization under the Department of Revenue's rule-making authority

  • The underlying authority for the rule derives from §11-1C-5 of the West Virginia Code, which governs public utility property valuation

Legislative Description

Relating to authorizing the Tax Department to promulgate a legislative rule relating to the valuation of public utility property for ad valorem property tax purposes.

Legislature--Rule Making

Last Action

To House Finance

1/14/2026

Committee Referrals

Finance1/14/2026

Full Bill Text

No bill text available