HOUSE CONCURRENT RESOLUTION 91

(By Delegates Howell, W. Clark, Dittman, Pinson, E. Pritt, Moore, Lewis, DeVault, Street, Fehrenbacher, and Ferrell)

[Introduced February 26, 2024; referred to the Committee on Rules]

Requesting that the Joint Committee on Government and Finance study the differences in commercial real property taxes in West Virginia versus bordering states and what can be done to mitigate such differences.

Whereas, The Legislature finds that there are differences in commercial real property taxes in West Virginia versus bordering states; and

Whereas, These differences in commercial real property taxes in West Virginia versus bordering states appear to be causing issues and forcing "payment in lieu of taxes" (PILOT) agreements; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance study the differences in commercial real property taxes in West Virginia versus bordering states and what can be done to mitigate such differences; and, be it

Further resolved, That the Joint Committee on Government and Finance shall report to its findings, conclusions, and recommendations along with drafts of any legislation necessary to effectuate its recommendations during the Regular Session of the Legislature in 2024; and, be it

Further resolved, That the expenses necessary to conduct this study, prepare a report, and draft necessary legislation will be paid from legislative appropriations of the Joint Committee on Government and Finance.