WEST virginia legislature
2024 regular session
Committee Substitute
for
Senate Bill 397
By Senators Hamilton, Caputo, Chapman, Deeds, Martin, Maynard, Plymale, Rucker, Stover, Taylor, Woelfel, Woodrum, Trump, Jeffries, Karnes, and Smith
[Originating in the Committee on Agriculture and Natural Resources; reported January 10, 2024]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-1C-5b, relating to exempting high tunnels and greenhouses, whether heated or unheated, from personal property taxation; and providing an effective date.
Be it enacted by the Legislature of West Virginia:
(a) High Tunnels, including, but not limited to, polytunnels or hoophouses, and greenhouses, whether heated or unheated, shall be exempt from personal property tax.
(b) This section shall be effective from passage.