West Virginia 2024 Regular Session

West Virginia Senate Bill SB737

Introduced
2/9/24  

Caption

Eliminating tax exemption of state-owned real property

Impact

The passage of SB737 could significantly impact local government finances by providing them with an additional source of revenue that can be allocated towards essential public services such as education, infrastructure, and emergency services. Furthermore, it serves to streamline the tax system by treating state-owned properties similarly to privately-owned properties, which may decrease the financial burden on local taxpayers. The bill sets a framework for fairness in taxation, which many supporters argue is necessary for maintaining balanced local budgets and ensuring that services are adequately funded.

Summary

Senate Bill 737 aims to amend the existing tax regulations in West Virginia by eliminating the tax exemption for state-owned real property located within counties. The bill intends to establish a more equitable taxation framework, holding state-owned properties accountable for local taxes, thereby potentially increasing revenue for local governments. This change is expected to have implications for the funding of public services at local levels, as counties could receive additional financial support from the taxation of these previously exempt properties.

Sentiment

There is a split sentiment regarding SB737 among lawmakers and constituents. Supporters of the bill, which include several local government officials and fiscal conservatives, praise it as a responsible reform that promotes accountability among state entities. Conversely, opponents fear that taxing state-owned properties might disproportionately burden public entities and hinder their funding, arguing that it could lead to less effective public services and a complex interplay between state and local funding mechanisms.

Contention

Notable points of contention arise from concerns over the potential impacts on local governments' budgets and the degree of administrative burden that may accompany the implementation of the new tax structure. Critics worry about the logistical challenges in collecting taxes from state-owned properties and whether counties will be adequately prepared to handle these changes. Additionally, there are fears that the bill could set a precedent which may lead to further attempts to impose taxes on public entities, affecting their operational capabilities.

Companion Bills

No companion bills found.

Previously Filed As

WV SB149

Exempting certain organizations from property taxation

WV SB606

Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

WV HB2047

Exempting motor vehicles from personal property tax

WV HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2156

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV SB7

Returning refundable exemption for road construction contractors to State Road Fund

WV HB2822

Relating to the consumers sales and service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects

WV HB2065

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB2295

To implement a Property Tax Poverty Exemption - School Excess Levy

WV HB3231

To exempt from sales tax the purchase of solar energy equipment and installation

Similar Bills

CA SB231

Department of Transportation: transfer of property: Blues Beach property.

CA SB1040

Department of Transportation: transfer of property: Blues Beach property.

CA SB240

Surplus state real property: affordable housing and housing for formerly incarcerated individuals.

CA AB1933

Property taxation: welfare exemption: nonprofit corporation: low-income families.

CA AB528

Property taxation: tax-defaulted property: sales to nonprofits.

CO HB1184

Low-income Housing Property Tax Exemptions

CA AB2021

Property tax sales: access to tax-defaulted property information.

CA AB587

Accessory dwelling units: sale or separate conveyance.