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HB4928 • 2026
To end double taxation on rental properties
To end double taxation on rental properties
Housing
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-29
H
To House Finance
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2026-01-29
H
Introduced in House
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2026-01-29
H
To Finance
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2026-01-29
H
Filed for introduction
Official Summary Text
To end double taxation on rental properties
Current Bill Text
Read the full stored bill text
HB 4928 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 4928 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION FISCAL NOTE Introduced House Bill 4928 By Delegates Anders, White, Foggin, Kump, and Dillon [Introduced January 29, 2026; referred to the Committee on Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11A-5-1, §11A-5-2, and §11A-5-3, relating to double taxation of residential rental properties; providing a purpose; prohibiting counties and municipalities from double-taxing residential rental properties; and authorizing rules. Be it enacted by the Legislature of West Virginia: Article 5. Prohibition of double taxation of residential rental properties. §11A-5-1. Purpose. The Legislature finds that lowering rent for residential tenants is a priority and finds that landlords can only to keep the cost of rental properties affordable if these properties are not double-taxed by counties or municipalities. §11A-5-2. Taxation on rental properties by counties and municipalities. (a) All taxes assessed against owners of residential rental properties by a county or municipality must be at the same rate as if the rental property were owner-occupied housing. (b) No county or municipality may assess any additional property taxes on residential rental properties based on zoning. (c) This article in no way alters the assessment of sales and service taxes for business under §11-15-1 et seq . of this code. §11A-5-3. Promulgation of rules. The commission may make such rules as it considers necessary to carry out the provisions of this article, which rules shall include procedures for changes to the assessments of real property and the forms that will classify properties for future reporting. The commission shall file a copy of any rule so exempted from the provisions of Chapter 29A of this code with the Legislative Rule-Making Review Committee created pursuant to §29A-3-11 of this code prior to October 31, 2026. NOTE: The purpose of this bill is to lower rent for tenants. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: