WEST virginia legislature
2022 regular session
Senate Bill 63
By Senator Smith
[Introduced January 12, 2022; referred
to the Committee on Finance]
A BILL to amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to pollution control facilities tax treatment; clarifying that wind power projects are not pollution control facilities for purposes of this article; and providing that wind power projects be taxed at the real property rate.
Be it enacted by the Legislature of West Virginia:
ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.
§11-6A-5a. Wind power projects.
(a) Notwithstanding any
other provisions of this article, a power project designed, constructed or
installed to convert wind into electrical energy shall be subject to the
provisions of this section. (b) Each wind turbine installed at a wind power project and
each tower upon which the turbine is affixed shall be considered to be
personal property that is a pollution control facility for purposes of this
article and, subject to an allocation of the value of project property
determined by the Tax Commissioner in accordance with this section, all of the
value associated with the wind turbine and tower shall be accorded salvage
valuation: Provided, That the portion of the total value of the facility
assigned salvage value in accordance with this section shall, on and after July
1, 2007, be no greater than seventy-nine percent of the total value of the
facility. All personal property at a wind power project other than a wind
turbine and tower shall not be accorded salvage valuation and shall not be
considered to be personal property that is a pollution control facility. For
purposes of this section, "wind turbine and tower" is limited to: The
rotor, consisting of the blades and the supporting hub; the drive train, which
includes the remaining rotating parts such as the shafts, gearbox, coupling, a
mechanical brake and the generator; the nacelle and main frame, including the
wind turbine housing, bedplate and the yaw system; the turbine transformer; the
machine controls; the tower; and the tower foundation.
Wind power projects are not pollution control facilities for purposes of this article, and each wind turbine installed at a wind power project, and each tower upon which the turbine is affixed, shall be considered real property for the purpose of taxation so long as the tower of the wind power project is affixed to the ground.
NOTE: The purpose of this bill is to clarify that a wind power project is not a pollution control facility for purposes of §11-6A-1 et seq. of this code and is taxed as real property.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.