Senate 300

West Virginia Legislature

2026 REGULAR SESSION

Introduced

Senate Bill 300

BY Senator Rucker

[Introduced January 15, 2026; referred

to the Committee on Finance]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to the valuation of public utility property for ad valorem property tax purposes.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.

§64-7-1. Tax Department.

The legislative rule filed in the State Register on July 25, 2025, authorized under the authority of §11-1C-5 of this code, modified by the Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 24, 2025, relating to the Tax Department (valuation of public utility property for ad valorem property tax purposes, 110 CSR 01M), is authorized.

NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to the valuation of public utility property for ad valorem property tax.

This section is new; therefore, strike-throughs and underscoring have been omitted.