WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced House Bill 5443
By Delegates Cannon, Linville, Fehrenbacher, Riley,
Barnhart, Garcia, Maynor, Dittman, Rohrbach, Howell,
and Holstein [Introduced February 5, 2024; Referred to the Select Committee on Artificial Intelligence then Technology and Infrastructure]
 Intr HB 5443
1 A BILL to amend and reenact §11-6J-3 of the Code of West Virginia, 1931, as amended, relating to
2 the ad valorem property valuation of specialized high-technology property; providing that
3 certain property used in electronic data processing services be included as specialized
4 high-technology property.
Be it enacted by the Legislature of West Virginia:
ARTICLE 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-
TECHNOLOGY PROPERTY.
§11-6J-3. Valuation of certain specialized high-technology property.
1 Notwithstanding any other provision of this code to the contrary, the value of servers
2 directly used in a high-technology business, including, without limitation, electronic data
3 processing services, or in an Internet advertising business, as defined in §11-15-9h of this code,
4 and the value of tangible personal property directly used in a high-technology business, including,
5 without limitation, electronic data processing services, or in an Internet advertising business, as
6 defined in said section, for the purpose of ad valorem property taxation under this chapter and
7 under article X of the Constitution of this state, shall be its salvage value. As referenced in this
8 chapter, electronic data processing services shall, as a high technology business, be deemed to
9 include, without limitation, the hosting and processing of electronic data as part of a data center
10 operation and high-performance data computing to process data and perform complex
11 computation and solve algorithms at high speeds in connection with digital, blockchain, and/or
12 artificial intelligence technologies.
NOTE: The purpose of this bill is to include in the high-technology property valuation statute the hosting and processing of electronic data as part of a data center operation and high-
performance data computing to process data and perform complex computation and solve algorithms at high speeds in connection with digital, blockchain, and/or artificial intelligence technologies.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
1


Statutes affected:
Introduced Version: 11-6J-3