FISCAL NOTE
Date Requested: February 13, 2026
Time Requested: 05:40 PM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3496 |
Introduced |
HB5485 |
|
|---|
| CBD Subject: |
Salaries |
|---|
|
FUND(S):
State Funds
Sources of Revenue:
Other Fund All State Funds - General Revenue, Special Revenue and Federal Program Funds
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed House Bill 5485 is to increase the West Virginia State Minimum Wage from $8.25 an hour to $11.00 an hour effective January 1, 2027.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
201,125 |
402,250 |
| Personal Services |
0 |
201,125 |
402,250 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
In order to assess the potential financial impacts of the proposed legislation, we requested information from the OASIS Human Resource Management System (OASIS HRM), West Virginia University and Marshall University. Specifically, we desired to determine the number of employees, both Regular and Temporary status employees who as of February 6, 2026 were being compensated at a rate of less than $11.00 per hour. The results of that analysis show a total of fewer than 200 such employees continue to be employed by the State of West Virginia and who would therefore be impacted should the proposed Bill become law. Further, the analysis shows the vast majority of individuals who are being compensated at a current hourly rate of less than $11.00 per hour are “Student Employees” or who are typically referred to as “Work Study Students”. As we understand the provisions of the proposed Bill, these student employees would be exempted under the Bill. Accordingly, we believe the total costs of the Bill to the State of West Virginia should it become law would be approximately $402,250. Since the provisions become effective on January 1, 2027, we believe the costs associated with the Bill would total one-half of its full implementation costs or $201,125 in the Fiscal Year ending June 30, 2027.
Memorandum
Our analysis of the potential financial impacts of the proposed Bill is limited to its impacts on West Virginia state agencies only. Since the West Virginia State Auditor does not process payrolls for West Virginia counties, county boards of education, other county-level boards and commissions and municipal governments, we do not have access to records necessary to determine the potential impacts on these entities. Also, of course, we have no ability to assess what the potential cost impacts might be in relation to private sector employers.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov