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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
House Bill 4846
By Delegate Street
[Introduced January 27, 2026; referred to the Committee on Finance]
A BILL to amend and reenact §11-6J-3 of the Code of West Virginia, 1931, relating to the ad valorem property valuation of specialized 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.
Notwithstanding any other provision of this code to the contrary, the value of servers directly used in a high-technology business or in an Internet advertising business, as defined in §11-15-9h of this code, and the value of tangible personal property directly used in a high-technology business or in an Internet advertising business, as defined in said section, for the purpose of ad valorem property taxation under this chapter and under article X of the Constitution of this state, shall be its salvage value.
This section shall only apply for servers or tangible personal property holding a valuation of over $100 million.
NOTE: The purpose of this bill is to revise the valuation of specialized high-technology 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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