House 4897

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 4897

By Delegate Masters

[Introduced January 28, 2026; referred to the Committee on Energy and Public Works]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §16-13A-9c, relating to creating a tax credit for private property owners providing public-access recreation space; setting legislative findings; defining terms; limiting liability in certain circumstances; setting qualification for the tax credit; permitting inspections and termination of tax credit; and permitting reimbursement.

Be it enacted by the Legislature of West Virginia:

ARTICLE 13A. PUBLIC SERVICE DISTRICTS.

§16-13A-9c. Utility credit for private public-access recreation spaces.

(a) Legislative findings. – The Legislature finds that encouraging private property owners to provide easily accessible, clean, and safe facilities, such as public restrooms, water access, and basic amenities in or near recreational areas, greatly enhances the public enjoyment of West Virginia's natural resources and promotes tourism, recreation, and public health. A utility credit is a fair mechanism to offset the costs incurred by private owners for this public space.

(b) Definitions. – For this purposes of this section:

"Private public-access recreation space" or "PPAR space" means any privately owned land or facility that the owner voluntarily dedicates for general public recreational use, such as a trailhead, river access point, designated hiking trail, viewing area, or small park.

"Public service district" or "PSD" means an entity created under this article or a utility that furnishes water, sewer, or electric services.

"Public utility amenity" means a utility services made available by the owner for uncompensated public use including:

(1) Public access restrooms: water and sewer usage for publicly accessible, non-pay-to-use restroom facilities;

(2) Water spigots: water usage for publicly accessible, non-pay-to-use outdoor drinking fountain or water spigot.

(3) Lighting: electrical usage for basic, low-impact lighting necessary for public safety in the PPAR space during evening hours.

(c) Utility credit for public utility amenities. – A PSD shall provide the owner of a PPAR space with a monthly utility bill waiver for public utility amenities. This waiver shall be a minimum of 99 percent of the corresponding monthly utility cost attributed to the public utility amenities.

(d) Limiting liability. – An owner of a PPAR space receiving a credit shall be afforded the protections under §19-25-1 et seq. of this code: Provided, That the amenities are maintained in the required safe condition.

(e) Qualification for credit. – In order for the owner of a PPAR space to qualify for the utility credit, the owner shall:

(1) Provide a schematic detailing the number of toilets and sinks, type of lighting, and estimated hours of operation of the public utility amenity to the PSD within 90 days of receiving occupation certification;

(2) Maintain the public utility amenity in a clean, safe, and accessible condition during all publicly designated hours of operation; and

(3) Post conspicuous signage at all public access points and restrooms, clearly stating "The use of this facility is at your own risk. Owner is not responsible for injury."

(f) Inspection and verification. –

(1) The PSD or public services commission may inspect the public utility amenity to verify public access and maintenance of the amenity for which the owner is applying for the credit.

(2) The PSD or public services commission may terminate the utility waiver if the owner fails to maintain the public utility amenities in a clean and safe condition as required by this section, or it the amenity is unreasonably closed to the public for more than seven consecutive days with prior notice to the PSD.

(g) Recovery of waived revenue. – The PSD or utility may apply for reimbursement from the West Virginia Tourism and Recreation Utility Credit Fund, which is established and administered by the Department of Commerce, subject to annual legislative appropriation.

NOTE: The purpose of this bill is to create a utility credit for private public-access recreation spaces.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.