WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 4645

By Delegate Brooks

[Introduced January 21, 2026; referred to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-6O-1, relating to giving a 50 percent reduction in property taxes to all day care facilities in the state.

Be it enacted by the Legislature of West Virginia:

article 6O. Day Care Facility Property Tax.

§11-6O-1. Day care facility tax reduction.

All property, real and personal, owned and used by a day care facility, shall be assessed at full value, and the tax imposed on the property shall be reduced by 50 percent.

NOTE: The purpose of this bill is to reduce property taxes on day care facilities by 50 percent.

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