WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 4094

By Delegates Horst, Holstein, and Crouse

[Introduced January 14, 2026; referred to the Committee on Finance]

A BILL to repeal §19-20-1, §19-20-2, and §19-20-11 of the Code of West Virginia, 1931, as amended, relating to repealing the sections of code relating to dogs being subject to taxation.

Be it enacted by the Legislature of West Virginia:

ARTICLE 20. DOGS AND CATS.

§1. Repeal of sections relating to dogs being subject to taxation.

That §19-20-1, §19-20-2, and §19-20-11 of the Code of West Virginia, 1931, as amended, are repealed.

NOTE: The purpose of this bill is to repeal the sections of code relating to dogs being subject to taxation.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.