2026 Regular Session
Link to Bill History on Legacy Website (Click Here)Summary: Institue a 50% reduction in the property tax paid by childcare facilities.
PDF: hb4645 intr.pdf
DOCX: HB4645 INTR.docx
WEST VIRGINIA LEGISLATURE
2026 REGULAR SESSION
Introduced
House Bill 4645
By Delegate Brooks
[Introduced January 21, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-6O-1, relating to giving a 50 percent reduction in property taxes to all day care facilities in the state.
Be it enacted by the Legislature of West Virginia:
article 6O. Day Care Facility Property Tax.
§11-6O-1. Day care facility tax reduction.
All property, real and personal, owned and used by a day care facility, shall be assessed at full value, and the tax imposed on the property shall be reduced by 50 percent.
NOTE: The purpose of this bill is to reduce property taxes on day care facilities by 50 percent.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.