WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced House Bill 5311
By Delegates Howell, W. Clark, Linville, Campbell,
Riley, DeVault, and Hillenbrand [Introduced January 29, 2024; Referred to the Committee on the Judiciary then Finance]
 Intr HB 2024R3262
1 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section,
2 designated §29-1B-9, relating to setting the tax rate for property located in West Virginia
3 that is owned by another state.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1B. COMMISSION ON INTERSTATE COOPERATION.
§29-1B-9. Property located in West Virginia that is owned by another state.
1 Property that is located in West Virginia, but owned by another state, shall be taxed at the
2 property's full rate unless there is an interstate compact or other agreement between West Virginia
3 and the other state.
NOTE: The purpose of this bill is to set the tax rate for property located in West Virginia that is owned by another state.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Statutes affected:
Introduced Version: 29-1B-9