WV HB2581 | 2021 | Regular Session


Completed Legislative Action
Spectrum: Partisan Bill (Republican 11-0)
Status: Passed on May 20 2021 - 100% progression
Action: 2021-05-20 - Chapter 261, Acts, Regular Session, 2021
Text: Latest bill text (Enrolled) [HTML]


The purpose of this bill to change the valuation, assessment, review, and appellate rights of property owners regarding valuation, classification, and taxability of real estate and personal property taxation; provide revised methodology to value oil and natural gas properties by Tax Commissioner; provide for the confidentiality of financial information disclosed to the Tax Commissioner; allow for the publication, release, or other disclosure of nonproprietary financial information by the Joint Committee on Government and Finance; provide for the confidentiality of annual industry operating expenses survey information used for property tax purposes; define a criminal penalty for the unauthorized disclosure of financial information; provide that residential property owners may not be required to furnish a formal appraisal to establish the value of their primary residence; provide that an assessor’s review is to be an informal process and define the standard of proof which a taxpayer must meet to be no greater than a preponderance of the evidence; expand the jurisdiction of the Office of Tax Appeals to include property tax valuation, classification, and taxability; provide that if an assessor rejects a petition, the petitioner may appeal to the county Board of Equalization and Review or the Office of Tax Appeals; allow for certain appeals from decisions of the Tax Commissioner and Board of Equalization and Review to the Office of Tax Appeals; repeal and eliminate the Board of Assessment Appeals; provide for an increase in the number of administrative law judges and staff attorneys within the Office of Tax Appeals; provide an effective dates; and make technical changes.

Tracking Information

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Providing for the valuation of natural resources property and an alternate method of appeal of proposed valuation of natural resources property


Roll Calls

2021-04-10 - House - Effective from passage (Roll No. 622) (Y: 73 N: 27 NV: 0 Abs: 0) [PASS]
2021-04-10 - House - Passed House (Roll No. 621) (Y: 57 N: 43 NV: 0 Abs: 0) [PASS]
2021-04-10 - House - House concurred in Senate amendment (Roll No. 620) (Y: 66 N: 34 NV: 0 Abs: 0) [PASS]
2021-04-10 - Senate - Effective from passage (Roll No. 456) (Y: 34 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-10 - Senate - Passed Senate (Roll No. 456) (Y: 34 N: 0 NV: 0 Abs: 0) [PASS]
2021-03-30 - House - Passed House (Roll No. 325) (Y: 66 N: 34 NV: 0 Abs: 0) [PASS]


2021-05-20HouseChapter 261, Acts, Regular Session, 2021
2021-04-10SenateApproved by Governor 4/28/21 - Senate Journal
2021-04-28HouseApproved by Governor 4/28/21
2021-04-10HouseApproved by Governor 4/28/21 - House Journal
2021-04-10SenateTo Governor 4/22/21 - Senate Journal
2021-04-22HouseTo Governor 4/22/21
2021-04-10HouseTo Governor 4/22/21 - House Journal
2021-04-10SenateHouse Message received
2021-04-10HouseCompleted legislative action
2021-04-10HouseCommunicated to Senate
2021-04-10HouseEffective from passage (Roll No. 622)
2021-04-10HousePassed House (Roll No. 621)
2021-04-10HouseHouse concurred in Senate amendment (Roll No. 620)
2021-04-10HouseHouse received Senate message
2021-04-10SenateSenate requests House to concur
2021-04-10SenateEffective from passage (Roll No. 456)
2021-04-10SenateFloor Title amendment adopted
2021-04-10Senatecommittee Title amendment withdrawn by unanimous consent
2021-04-10SenatePassed Senate (Roll No. 456)
2021-04-10SenateRead 3rd time
2021-04-10SenateCommittee amendment as amended adopted (Voice vote)
2021-04-10SenateAmendment to committee amendment adopted (Voice vote)
2021-04-10SenateCommittee Amendment Reported
2021-04-10SenateOn 3rd reading with right to amend
2021-04-09SenateRead 2nd time
2021-04-09SenateOn 2nd reading
2021-04-08SenateRead 1st time
2021-04-08SenateOn 1st reading
2021-04-07SenateReported do pass
2021-04-06SenateTo Finance
2021-04-06SenateReported do pass with amend and title amend but first to Finance
2021-03-31SenateTo Judiciary
2021-03-31SenateTo Judiciary then Finance
2021-03-31SenateIntroduced in Senate
2021-03-30HouseCommunicated to Senate
2021-03-30HousePassed House (Roll No. 325)
2021-03-30HouseRead 3rd time
2021-03-30HouseOn 3rd reading, Special Calendar
2021-03-29HouseRead 2nd time
2021-03-29HouseOn 2nd reading, Special Calendar
2021-03-26HouseRead 1st time
2021-03-26HouseOn 1st reading, Special Calendar
2021-03-25HouseBy substitute, do pass
2021-03-10HouseTo House Finance
2021-03-10HouseDo pass, but first to Finance
2021-02-17HouseTo House Energy and Manufacturing
2021-02-17HouseIntroduced in House
2021-02-17HouseTo Energy and Manufacturing then Finance
2021-02-17HouseFiled for introduction


Code Citations

ChapterArticleSectionCitation TypeStatute Text
1110A1Amended CodeCitation Text
1110A10Amended CodeCitation Text
1110A19Amended CodeCitation Text
1110A7Amended CodeCitation Text
1110A8Amended CodeCitation Text
111C10New CodeSee Bill Text
11315cAmended CodeCitation Text
11315fAmended CodeCitation Text
11315hAmended CodeCitation Text
11315iAmended CodeCitation Text
11323Amended CodeCitation Text
11323aAmended CodeCitation Text
11324Amended CodeCitation Text
11324aAmended CodeCitation Text
11324bRepealed CodeCitation Text
11325Repealed CodeCitation Text
11325aAmended CodeCitation Text
11332Amended CodeCitation Text

West Virginia State Sources

Roll Callhttp://www.wvlegislature.gov/legisdocs/2021/RS/votes/house/00325.pdf
Roll Callhttp://www.wvlegislature.gov/legisdocs/2021/RS/votes/senate/04-10-0456.pdf
Roll Callhttp://www.wvlegislature.gov/legisdocs/2021/RS/votes/house/00620.pdf
Roll Callhttp://www.wvlegislature.gov/legisdocs/2021/RS/votes/house/00621.pdf
Roll Callhttp://www.wvlegislature.gov/legisdocs/2021/RS/votes/house/00622.pdf

Bill Comments