WEST VIRGINIA LEGISLATURE
2023 FIRST EXTRAODINARY SESSION
ENROLLED
House Bill 125
BY DELEGATES HANSHAW (MR. SPEAKER) AND SKAFF
(BY REQUEST OF THE EXECUTIVE)
[Passed August 8, 2023; in effect from passage.]
 Enr HB 125
1 AN ACT to amend and reenact §11-13MM-10 of the Code of West Virginia, 1931, as amended to
2 clarify that certain payments paid prior to the effective date of the tax credits for property
3 taxes paid on certain species of property are eligible for the tax credits.
Be it enacted by the Legislature of West Virginia:
ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT.
§11-13MM-10. Effective Date.
1 This article shall be effective for personal income taxable years beginning on or after
2 January 1, 2024, and for corporation net income tax taxable years beginning on or after January
3 1, 2024. Subject to the restrictions, limitations and requirements set forth in this article, ad
4 valorem property tax timely paid in the personal income tax taxable year, or the corporation net
5 income tax taxable year, as applicable, beginning on or after January 1, 2024, may qualify for the
6 tax credits specified in this article, even where such tax, that is due and owed in calendar year
7 2024 only, is actually timely paid prior to January 1, 2024.
1
Enr HB 125
The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
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Clerk of the House of Delegates
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Clerk of the Senate Originated in the House of Delegates.
In effect from passage.
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Speaker of the House of Delegates
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President of the Senate __________
The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2023.
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Governor
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Statutes affected:
Introduced Version: 11-13MM-10
Enrolled Version: 11-13MM-10