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= existing Code.
Red
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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.
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