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HB4031 • 2026

Require all tax assessments be done on a periodic schedule

Require all tax assessments be done on a periodic schedule

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Mallow
Last action
2026-01-14
Official status
H To House Finance 01/14/26
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-01-14 H

    To House Finance

  2. 2026-01-14 H

    Introduced in House

  3. 2026-01-14 H

    To Finance

  4. 2026-01-14 H

    Filed for introduction

Official Summary Text

Require all tax assessments be done on a periodic schedule

Current Bill Text

Read the full stored bill text
HB 4031 Text

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Introduced Version

House Bill 4031 History

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Red
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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
House Bill 4031
By Delegate Mallow
[Introduced January 14, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-1C-9a, relating
to fair and equitable assessment of real property
; providing Legislative findings; providing that it is unlawful to increase the assessed value of real property for no apparent reason than to establish a new or additional source of revenue; and providing that increased assessments may be made only upon the periodic evaluation of the property.
Be it enacted by the Legislature of West Virginia:

ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.

§11-1C-9a. Fair and equitable assessment of real property.

(a) The Legislature finds that unnecessary, unjustified -- and in some cases, random -- assessments of real property are unfair and unjust and should be unlawful. It is the intent of the Legislature to prevent such unjust and unfair assessments.
(b) Notwithstanding any provision of this code to the contrary, it is unlawful to increase the assessed value of real property for no apparent reason than to establish a new or additional source of revenue.
(c) Notwithstanding any provision of this code to the contrary, no increase in the assessed value of property may be made unless it is made based upon a periodic review, evaluation and inspection of the property pursuant to the three-year cycle of inspection of the property made pursuant to §11-1C-9. The reasons for increased assessments of real property must be justified and shall be announced and made available to the public.

NOTE: The purpose of this bill is to provide requirements for the fair and equitable assessment of real property.
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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