HB 2590
Exempting law-enforcement officers from payment of income and personal property taxes
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to exempt law enforcement officers – including those in municipal police departments, county sheriff’s offices, and the State Police – from paying West Virginia income and personal property taxes. It achieves this by amending existing state code sections related to property tax exemptions. The bill also includes provisions addressing the taxation of property owned by nonprofit organizations that provide services to youth, particularly those related to zip-line and canopy tour facilities.
Key provisions
- Exempts law enforcement officers (police, sheriffs, state police) from income and personal property taxes.
- Modifies existing exemptions to include law enforcement officers.
- Establishes a fee (one and one quarter percent) for nonprofit youth organizations that operate facilities and generate revenue, with specific rules for how the revenue is distributed.
- Addresses the taxation of lease purchase agreements for properties owned by nonprofits.
- Includes provisions related to the taxation of income received by law enforcement officers.
- Specifies modifications to federal adjusted gross income for certain deductions and credits.
- Details the distribution of revenue collected from the one and one quarter percent fee to various entities, including the Tourism Promotion Fund and county sheriffs.
- Outlines requirements for the assessment of properties and ensures uniform application of the exemption statewide.
Who is affected
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