West Virginia 2023 Regular Session

West Virginia Senate Bill SB353

Introduced
1/20/23  

Caption

Authorizing Tax Department to promulgate legislative rule relating to property transfer tax

Impact

If enacted, SB353 is expected to impact the framework of property transactions in West Virginia by providing a clear set of guidelines for property transfer tax. This can lead to increased compliance among property owners and real estate professionals, ultimately resulting in more efficient tax collection. Furthermore, the clarity provided by this legislation may reduce disputes and confusion surrounding property tax liabilities during transactions, facilitating smoother dealings in the real estate market.

Summary

Senate Bill 353 aims to authorize the West Virginia Tax Department to promulgate a legislative rule regarding property transfer tax. This bill is a significant move towards establishing regulations surrounding the taxation of property transactions within the state. By allowing the Tax Department to create specific rules, the bill seeks to clarify the procedures and guidelines related to property transfer tax, which can often be a complex issue for both taxpayers and state agencies alike.

Sentiment

The sentiment around SB353 appears to be largely supportive among lawmakers who recognize the need for a structured approach to property transfer tax. There is a general consensus that clear regulations are necessary to promote transparency and fairness in tax administration. However, there may be some concerns among stakeholders who fear potential increases in tax rates or complexities introduced by the new rules, which could lead to a mixed reaction from the public and real estate professionals.

Contention

While the bill's primary focus is on authorizing the Tax Department to create regulations, notable points of contention may arise regarding the specifics of these regulations. Stakeholders may raise concerns about the implications of such rules on property taxes, especially in a market that is sensitive to any financial changes. Ongoing discussions may include debates on how the bill's provisions could affect housing affordability and accessibility, particularly for first-time homebuyers and lower-income individuals.

Companion Bills

WV HB2684

Similar To Authorizing the Tax Department to promulgate a legislative rule relating to property transfer tax

Previously Filed As

WV HB2684

Authorizing the Tax Department to promulgate a legislative rule relating to property transfer tax

WV SB345

Authorizing Department of Revenue to promulgate legislative rules

WV HB2269

Relating to authorizing the State Tax Department to promulgate a legislative rule relating to payment of taxes by electronic funds transfer

WV HB4081

Authorizing the West Virginia Tax Department to promulgate a legislative rule relating to citizen tax credit for property taxes paid

WV HB4080

Authorizing the West Virginia Tax Department to promulgate a legislative rule relating to income tax credits for property taxes paid

WV SB50

Authorizing Department of Revenue to promulgate legislative rules

WV SB409

Authorizing Department of Commerce to promulgate legislative rules

WV HB2267

Authorizing Department of Revenue to Promulgate Legislative Rules

WV SB355

Authorizing Tax Department to promulgate legislative rule relating to personnel rule for Tax Division

WV SB17

Authorizing Department of Health to promulgate legislative rules

Similar Bills

No similar bills found.