Bill > SB23

This bill amends West Virginia law to change how wind power projects are taxed. Specifically, it clarifies that wind turbines and their supporting towers are not considered "pollution control facilities" for tax purposes, which means they won't receive certain tax benefits previously associated with such facilities. Furthermore, the bill designates these wind turbines and towers as "real property" for taxation purposes, meaning they will be taxed like land and buildings, as long as the tower is fixed to the ground, rather than as personal property. This change in classification is significant because real property is typically taxed differently and often at a higher rate than personal property.

Agriculture and Natural Resources, Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=23&year=2026&sessiontype=RS&btype=bill