The bill amends the Code of West Virginia to clarify the tax treatment of wind power projects. It specifies that wind power projects are not classified as pollution control facilities for certain purposes. This change means that the wind turbines and towers associated with these projects will be taxed as real property rather than personal property, provided that the towers are affixed to the ground.

Additionally, the bill removes previous provisions that classified wind turbines and towers as personal property eligible for salvage valuation. The new language establishes that any wind turbine and tower at a wind power project will be considered real property for taxation, thereby altering the financial implications for wind energy developers and operators in West Virginia.

Statutes affected:
Introduced Version: 11-6A-5a
Committee Substitute: 11-6A-5a