WV SB23

Reclassifies wind power projects as not pollution control facilities for tax purposes, removing their eligibility for salvage valuation tax benefits under West Virginia Code §11-6A-5a.

Requires wind turbines and their towers to be taxed as real property rather than personal property when the tower is affixed to the ground.

Defines taxable wind turbine components to include: rotors, blades, hub, drive train, gearbox, generator, nacelle, main frame, yaw system, turbine transformer, machine controls, tower, and tower foundation.

Eliminates the previous provision that limited salvage value allocation to no more than 79% of total facility value (effective since July 1, 2007).