West Virginia 2024 Regular Session

West Virginia Senate Bill SB364

Introduced
1/12/24  

Caption

Prohibiting counties from double-taxing rental properties

Impact

The introduction of SB364 would directly impact state statutes regarding property taxation and local government authority. If enacted, it would prevent counties from enacting policies that allow for the double taxation of rental units, promoting fairness in the tax system. This change is particularly significant for property owners who might otherwise face increased operating costs that could be passed down to tenants, altering the rental market dynamics within those jurisdictions.

Summary

SB364 aims to prohibit counties from implementing double taxation on rental properties, thereby creating a more equitable tax structure for landlords and renters. This legislation is grounded in the principle that rental properties should not be taxed more than once by different governmental entities, which proponents argue can place an undue financial burden on property owners and ultimately increase rental prices for tenants. The bill seeks to clarify tax obligations at the county level and serve as a protection for both property owners and renters from potential overreach in tax assessments.

Sentiment

The sentiment surrounding SB364 appears to align broadly with pro-property owner and renter protections. Many stakeholders view the bill as a necessary measure to ensure fairness in taxation practices, as it addresses specific concerns regarding economic strain on both landlords and renters. Despite this supportive view, there is a segment of local governments and some critics who express concerns over potential limitations on their ability to implement necessary tax regulations to fund local services.

Contention

While SB364 enjoys support from a variety of stakeholders advocating for rental property rights, it also encounters contention regarding local government powers and tax regulation authority. Some local officials argue that the bill's restrictions could undermine their ability to respond to local economic conditions and funding needs. The debate centers around balancing the need for fair property taxation with the autonomy of local governments to manage their own taxation systems and the respective needs of their communities.

Companion Bills

No companion bills found.

Previously Filed As

WV HB3426

Establishing certain tenant protections and landlord notice requirements at rental properties

WV SB696

Prohibiting unlawful discriminatory practices covered by Human Rights Act and Fair Housing Act

WV SB569

Rehabilitation of Blighted Properties Tax Credit Act

WV HB3554

Relating to prohibiting a municipality or the governing body of any municipality from limiting rental of a property

WV SB147

Creating pilot program for recovery residences in Cabell County

WV HB2290

Relating to unlawful discriminatory practices in categories covered by the Human Rights Act and the Fair Housing Act

WV SB585

Prohibiting county commissions from adopting any authorization that exceeds state law regarding agricultural operations

WV HB2266

Adding “sexual orientation” and “gender identity” to the categories covered by the Human Rights Act and WV Fair Housing Act

WV HB2081

Renter’s bill of rights

WV HB2169

Provide valuation limitations to the Tax Commissioner for coal properties and to clarify the penalty for non-filers

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Relating To Property.