Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HB5534 • 2026
To reduce all titled vehicle personal property taxation values, except for mobile homes, from a Class IV assessment valuation to a Class II
To reduce all titled vehicle personal property taxation values, except for mobile homes, from a Class IV assessment valuation to a Class II
Taxes
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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2026-02-16
H
To House Finance
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2026-02-16
H
Introduced in House
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2026-02-16
H
To Finance
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2026-02-16
H
Filed for introduction
Official Summary Text
To reduce all titled vehicle personal property taxation values, except for mobile homes, from a Class IV assessment valuation to a Class II
Current Bill Text
Read the full stored bill text
HB 5534 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 5534 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE FISCAL NOTE 2026 REGULAR SESSION Introduced House Bill 5534 By Delegates Funkhouser, Ridenour, and Ellington [Introduced February 16, 2026; referred to the Committee on Finance] A BILL to amend and reenact §11-8-5 of the Code of West Virginia, 1931, as amended, relating to property classification for levy purposes; providing reclassification of titled vehicle personal property; and creating an exception. Be it enacted by the Legislature of West Virginia: ARTICLE 8. LEVIES. §11-8-5. Classification of property for levy purposes. For the purpose of levies, property shall be classified as follows: Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing; All products of agriculture (including livestock) while owned by the producer; All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property; Class II. All property owned, used and occupied by the owner exclusively for residential purposes including all titled vehicle personal property except mobile homes ; All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants; Class III. All real and personal property situated outside of municipalities, exclusive of Classes I and II; Class IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II. NOTE: The purpose of this bill is to reduce all titled vehicle personal property taxation values, except for mobile homes, from a class iv assessment valuation to a class ii. 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: