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WV HB4846

Bill

Official Source

Status

Introduced

1/27/2026

Primary Sponsor

George Street

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Amends West Virginia Code §11-6J-3 regarding ad valorem property tax valuation of specialized high-technology property
  • Limits the salvage value tax treatment for servers and tangible personal property used in high-technology or internet advertising businesses to items valued at over $100 million
  • Previously, all qualifying high-technology property could be taxed at salvage value regardless of total valuation
  • Introduced by Delegate Street on January 27, 2026, and referred to the House Committee on Finance

Legislative Description

Relating to valuation of specialized high-technology property

Taxation

Last Action

To House Finance

1/27/2026

Committee Referrals

Finance1/27/2026

Full Bill Text

No bill text available