West Virginia 2023 Regular Session

West Virginia House Bill HB2483

Introduced
1/11/23  
Refer
1/11/23  
Engrossed
2/25/23  
Refer
2/27/23  

Caption

Creating a tax credit for improving facades in historic districts

Impact

The enactment of HB 2483 will alter existing tax laws to provide specific benefits for property owners seeking to undertake facade improvements in designated historic districts. By offering financial incentives for such renovations, the bill is expected to not only bolster the local economy through construction and related jobs, but also enhance the visual appeal of West Virginia's historic locales. Additionally, the bill emphasizes sustainable urban growth by tapping into the existing infrastructure rather than promoting new developments that could detract from historical sites.

Summary

House Bill 2483 introduces a tax credit aimed specifically at stimulating improvements to building facades within historic districts in West Virginia. This legislation allows for a tax credit of 25% on eligible replacement expenses for façades of non-historic structures that enhance the aesthetic value of historic districts. Notably, the legislation seeks to incentivize property improvements that are reviewed by the state historic preservation office, ensuring that restorations complement the historical integrity of the area. By implementing this tax credit, the bill focuses on encouraging investment in urban revitalization while preserving local heritage.

Sentiment

The sentiment surrounding HB 2483 is generally positive among stakeholders in the realms of historic preservation and local governance. Supporters argue that providing financial incentives will help preserve community heritage and promote tourism, ultimately benefiting the economic landscape of historic districts. However, some skepticism exists regarding the feasibility and administration of the tax credit program, particularly concerns about ensuring that funds are allocated fairly and effectively to those most in need of assistance in maintaining their properties.

Contention

While HB 2483 has been largely favored, debates have emerged regarding the specifics of the legislation, especially the application process for tax credits. Stakeholders have raised questions about how the state historic preservation office will determine project eligibility and the potential for bureaucratic delays. Furthermore, the requirement that applicants must not be delinquent on local taxes could disproportionately affect lower-income property owners, which has sparked discussions about access to these benefits. Thus, while the bill aims to facilitate urban renewal, it also necessitates careful consideration of its implementation to ensure equitable outcomes.

Companion Bills

No companion bills found.

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