Property Taxes Story Archives - West Virginia Public Broadcasting

Lawmakers Discuss Bill That Would Bring Changes To Legislative Auditor’s Office

On this episode of The Legislature Today, the Legislative Auditor is a department under the West Virginia Legislature tasked with auditing offices under the executive branch. There is a bill making its way through the legislature that some say will “defang” the work done by the department while others say the bill strengthens it.

On this episode of The Legislature Today, the Legislative Auditor is a department under the West Virginia Legislature tasked with auditing offices under the executive branch. There is a bill making its way through the legislature that some say will “defang” the work done by the department while others say the bill strengthens it.

Randy Yohe spoke with House Speaker Roger Hanshaw, R-Clay, and Democratic Party Chairman Del. Mike Pushkin, D-Kanawha, for perspective on the issue.

In the House, a wide range of bills on third reading included a change in oil and gas property taxes, the sale of raw milk and changing the title of the curator of the Department of Arts, Culture and History. Randy Yohe has more.

In the Senate, the chamber approved 10 bills on third reading covering topics ranging from creating a state Alzheimer’s task force to the James A. Manchin Environmental Action Plan. Briana Heaney has more.

Finally, a group that spends a lot of time at the legislature campaigning for Second Amendment issues was back. Bob Brunner spoke to a representative to find out what they were working on now.

Having trouble viewing the video below? Click here to watch it on YouTube.

The Legislature Today is West Virginia’s only television/radio simulcast devoted to covering the state’s 60-day regular legislative session.

Watch or listen to new episodes Monday through Friday at 6 p.m. on West Virginia Public Broadcasting.

Gaining New W.Va. Vehicle Property Tax Credit Calls For Correct Filing

The state advises that taxpayers pay the half year amount in 2023 to be eligible for the credit on the second half payment next year.

West Virginians are starting to receive their statements of personal property taxes due on vehicles, boats and RVs. But this year, the tax department says just pay the first half for now.

Beginning on January 1, 2024, taxpayers are eligible to claim a Motor Vehicle Property Tax Adjustment Credit. The first opportunity to claim this dollar-for-dollar credit will be on 2024 state income tax returns, filed in 2025, for all timely paid property taxes on vehicles during the 2024 calendar year.

The state advises that taxpayers pay the half year amount in 2023 to be eligible for the credit on the second half next year.

Timely in this case means by Oct. 1, 2023, for the first half payment, and April 1, 2024, for the second half payment. People who pay their taxes late won’t get the credit.

The recently passed legislation also includes a new homestead credit for disabled veterans that takes effect Jan. 1, 2024.

State tax officials suggest those qualifying disabled veterans should also wait to pay the second half of their real estate tax until 2024.

For links to tax forms and details on the net tax credits, click here.

Senate Passes Bills On Alcohol, SSAC And EMS

The Senate passed 20 bills Monday on a variety of issues ranging from alcohol consumption to high school sports.

Senate Judiciary Chair Sen. Charles Trump, R-Morgan, said on the floor that Senate Bill 534 was intended as technical cleanup for a bill the Senate passed last year relating to beer, cider, wine, and liquor license requirements.

After changes in committee, and the addition of three floor amendments, the bill would expand how and where alcoholic beverages can be sold and enjoyed responsibly.

“It authorizes municipalities to establish private outdoor designated areas that are zoned for alcohol consumption in that area for alcohol drinks sold for by qualified permit holders, who are class A licensees,” Trump said. “The bill allows a product I’ve not heard of before, but I’m eager to learn about beer slushies. Maybe members of this body are familiar with the product? I don’t know. But the bill will permit that. It would be currently unpermitted under our present law.”

Trump stated that the changes would serve to promote tourism in the state. The bill had its detractors, but ultimately passed on a vote of 25 to 8.

Senate Bill 667 would require periodic performance audits by the legislative auditor of the West Virginia Secondary Schools Activities Commission, the main governing body of high school sports, cheerleading, and marching bands in the state.

There was a brief debate over the legality of such a bill.

Sen. Mike Woelfel, D-Cabell, stood to oppose the bill and raised concerns that the proposed oversight would not stand up to legal scrutiny.

“The Supreme Court of Appeals held that the WVSSAC is not a state agency. In fact, they went on to say it’s not even what’s called in the law public body,” Woelfel said. “So respectfully, I believe it’s an unconstitutional attempt by us to have an audit of an autonomous group. And that’s what the Supreme Court of West Virginia described the SSAC as.”

Sen. Ryan Weld, R-Brooke, one of the bill’s co-sponsors, spoke in favor.

“What I think we’re trying to get here, with this piece of legislation, Mr. President, is a look under the hood of the agency that is responsible for all the activities in the state that our kids who attend high school partake in, any sports, whether they’re in the band,” he said. “An organization that has millions in assets.”

Senate Bill 737 was the second bill introduced Monday to deal with compensation for Emergency Medical Service workers.

Senate Finance Chair Sen. Eric Tarr, R-Putnam, said the bill would create a special revenue account, the Emergency Medical Services Salary Enhancement Fund, to supplement the salaries of EMS workers across the state.

“The rules are to provide a mechanism for distribution of the funds to the county with the parameters of distribution to counties demonstrating the most need, counties who have a special levy, counties who have reached the maximum rate on a regular Levy and counties that suffer from competition from border states,” he said.

According to a state coalition of Emergency Medical Service workers that presented earlier in the legislative session, the state has lost 1900 EMTs over the past three years.

All three bills, along with 13 others, now go to the House of Delegates for its consideration.

Nearing Completion

The Senate also took up four bills originating in the House.

House Bill 2062 completed legislative action. If signed by Gov. Jim Justice, the bill would modify e-bike regulations to more closely conform to federal law and allow certain e-bikes to be operated on public lands. The bill also states that users of e-bikes would have the same rights and privileges as regular bicycles.

House Bill 3340, which modifies the state’s Tax Increment Financing system, also completed legislative action and is awaiting the governor’s signature.

The other two bills were amended on the Senate floor and will complete legislative action if the House concurs on the Senate’s amendments.
House Bill 3307 would establish the West Virginia-Ireland Trade Commission, and House Bill 3428 transitions the West Virginia Business Ready Sites Program from a pilot to a permanent status.

House Will Study Tax Reform Plan Passed By Senate

House of Delegates members said on Monday there is no rush in offering the people of West Virginia well deserved, and well thought out tax relief.

The Senate and Gov. Jim Justice now agree on the amended House Bill 2526, the estimated $750 million Senate plan that includes an initial personal income tax cut, a personal property tax credit for vehicles and a property tax break on equipment and inventory aimed at small businesses.

The 20.25 percent personal income tax cut – higher than the Senate’s initial proposal of 15 percent but lower than the House’s proposal of 30 percent – would be effective retroactively to January 1, 2023.

A provision to trigger future income tax reductions, similar to the one in the Senate’s original proposal, is included with changes. The new formula is based on a comparison of general revenue collections in a fiscal year minus severance tax collection as compared to the base year of 2019.

Adjusted for inflation, if the general revenue collections minus the severance tax collections exceed the adjusted base year, a reduction would be triggered.

The amendment also includes a refundable tax credit for personal property paid on automobiles and 100 percent refundable tax credit for disabled veterans against personal income taxes paid on homesteads, both remaining unchanged from the original Senate proposal.

Small businesses with an appraised value of $1 million or less would be given a tax credit allowing a 50 percent refund against personal and corporate net income tax for personal property.

The removal of the so-called “marriage tax penalty” was not included as part of the compromise.

The bill was received by the house on Monday.

However, House Majority Whip and Finance Committee member Marty Gearheart, R-Mercer, said there needs to be a close examination of the Senate tax proposal before any final decisions are made.

“There have been a lot of negotiations and a lot of conversation, and a bill is coming to us. There is a lot of detail in that bill. And we want to be certain to go through it to make sure it is correct and something that we can work with,” Gearheart said. “The House members overall are interested in cutting taxes for West Virginians. This is a vessel to do that and we’re going to examine it closely to make sure it’s right and proper and deal with it at that point.”

Gearhart said there are no rubber stamps, by the House of Delegates or the Senate.

Justice: Amendment 2 Vote Most Important Issue Of My Governorship

The outcome of the Amendment 2 vote is the most important issue of Gov. Jim Justice’s tenure, according to the governor himself.

“I’m telling you, there is nothing more in my governorship that is as important as this. Please vote no on Amendment 2. It’s got to fail,” Justice said Monday during his COVID-19 briefing, which was largely used by the governor to urge voters to reject the amendment.

“It’s about a gigantic power grab and moving everything to Charleston … Local control is always the best,” Justice said, adding that he believes the amendment will fail to pass Nov. 8.

The governor has spent the last six weeks traveling around the state urging voters to reject the amendment, which would give the legislature authority to reform property taxes.

The amendment is backed by top Republican lawmakers, and they’ve publicly sparred with Justice ahead of Election Day.

Justice argued that the plan would take necessary dollars away from local governments for critical services. Lawmakers in favor of Amendment 2 said it would allow the Legislature to begin a comprehensive tax reform, and they’ll have the authority to eliminate business equipment and inventory taxes and the property tax on vehicles.

Justice rolled out his own plan last month to eliminate personal property tax on vehicles through a rebate program in hopes of swaying voters against Amendment 2.

Follow our West Virginia Public Broadcasting election blog Nov. 8 for continuous updates.

Justice Announces Vehicle Tax Refund Bill

This is a developing story and will be updated.

Story updated on Oct 11 at 2:30 p.m.

In a virtual-only announcement Tuesday morning, Gov. Jim Justice said he had a bill ready to present to the West Virginia Legislature: the “Car and All-Vehicle Tax Elimination and Protection of Local Government Act.” The bill will, in essence, do away with the state vehicle tax without amending the constitution.

“Each year, all West Virginians and all West Virginia’s companies, businesses and all West Virginians who own a vehicle would receive a full dollar for dollar refund for personal property taxes paid to the county sheriff’s in 2022,” Justice said.

Justice said getting rid of the state car tax takes away the “bait” of voters passing Amendment 2 on Nov. 8. The amendment would give the legislature the authority to consider reforming property taxes, including the vehicle tax and the business, machinery and inventory tax.

Republican leaders in the West Virginia Senate are campaigning to pass the amendment, urging voters to consider the plan to remove the two property taxes and use surplus revenues to keep county schools and services funded.

Justice has been traveling the state, campaigning against Amendment 2, saying the Senate plan will doom West Virginia counties to financial ruin.

Justice said this act will return approximately $145 million to taxpayers and it applies to this year’s tax.

The bill authorizes a tax credit against the personal income tax, or the corporation net income tax, as applicable, in the amount of ad valorem property tax timely paid during the income tax taxable year on specified motor vehicles. The credit is retroactive to taxable years beginning on and after January 1, 2022.

A Statement from Senate and House Democratic Leaders Regarding Governor’s Tax Relief Proposal reads; Inflation is real. People are hurting now. We fully support eliminating the car tax to help our people. Democrats proposed this idea back in March of 2021. We are glad Governor Justice is with us in eliminating the car tax. Why wait any longer? Let’s do it now. We call on the WVGOP to join us in providing immediate tax relief for the people in a special session.