2026 Regular Session
SB 23
Relating to taxation of wind power projects
In Committee
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill changes how wind power projects are taxed in West Virginia. It clarifies that wind power projects are not considered pollution control facilities for tax purposes. Instead, the bill specifies that wind turbines and towers associated with these projects should be treated as real property for taxation, subject to a salvage valuation limit.
Key provisions
- Wind power projects are no longer classified as pollution control facilities for tax purposes.
- Wind turbines and towers at wind power projects are to be assessed as real property.
- A salvage valuation limit of 79% is applied to the value of wind turbines and towers.
- The definition of ‘wind turbine and tower’ is detailed, including components like rotors, drive trains, nacelles, and towers.
- Personal property at wind power projects, excluding turbines and towers, will not receive salvage valuation.
Who is affected
- Wind power project developers
- Property owners hosting wind turbines
- The West Virginia Department of Revenue
- The Wind Energy Industry
- Taxpayers
Notable changes
- Shifts the tax classification of wind power projects from pollution control facilities to real property.
- Establishes a salvage valuation limit for wind turbines and towers.
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