Plain English Breakdown
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SB23 • 2026
Relating to taxation of wind power projects
Relating to taxation of wind power projects
Energy
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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2026-02-23
S
To Finance
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2026-02-23
S
Committee substitute reported, but first to Finance
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2026-01-14
S
To Energy, Industry, and Mining
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2026-01-14
S
Introduced in Senate
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2026-01-14
S
To Energy, Industry, and Mining then Finance
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2026-01-14
S
Filed for introduction
Official Summary Text
Relating to taxation of wind power projects
Current Bill Text
Read the full stored bill text
SB 23 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 sb23 sub1 Senate Bill 23 History OTHER VERSIONS - Introduced Version | | Email Key: Green = existing Code. Red = new code to be enacted WEST virginia legislature 2026 regular session Committee Substitute for Senate Bill 23 By Senators Rose, Phillips, Roberts, Thorne, and Hart [Reported February 23, 2026, from the Committee on Energy, Industry, and Mining] A BILL to amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to tax treatment of certain power projects; providing that wind power projects are not pollution control facilities for certain purposes; and providing that certain wind turbines and towers be taxed as real property. Be it enacted by the Legislature of West Virginia: Article 6A. Pollution Control Facilities Tax Treatment. §11-6A-5a. Wind power projects. (a) Notwithstanding any other provisions of this article, a Any power project designed, constructed, or installed to convert wind into electrical energy shall be subject to the provisions of this section. (b) Each wind turbine installed at a wind power project and each tower upon which the turbine is affixed shall be considered to be personal property that is a pollution control facility for purposes of this article and, subject to an allocation of the value of project property determined by the Tax Commissioner in accordance with this section, all of the value associated with the wind turbine and tower shall be accorded salvage valuation : Provided, That the portion of the total value of the facility assigned salvage value in accordance with this section shall, on and after July 1, 2007, be no greater than seventy-nine percent of the total value of the facility. All personal property at a wind power project other than a wind turbine and tower shall not be accorded salvage valuation and shall not be considered to be personal property that is a pollution control facility. For purposes of this section, "wind turbine and tower" is limited to: The rotor, consisting of the blades and the supporting hub; the drive train, which includes the remaining rotating parts such as the shafts, gearbox, coupling, a mechanical brake and the generator; the nacelle and main frame, including the wind turbine housing, bedplate and the yaw system; the turbine transformer; the machine controls; the tower; and the tower foundation is not a pollution control facility for purposes of this article. Any wind turbine installed at a wind power project, and each tower upon which the turbine is affixed, is real property for the purpose of taxation so long as the tower of the wind power project is affixed to the ground. 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: