West Virginia 2026 Regular Session

West Virginia House Bill HB4822

Introduced
1/26/26  

Caption

To redirect data center tax revenue to PEIA, counties, and schools

Impact

If enacted, HB 4822 will have a significant impact on the distribution of property taxes in relation to High Impact Data Centers. Currently, property tax revenues are generated from the assessed value of these centers, but the proposed changes will adjust how these funds are allocated. By reducing the percentage of funds directed to the Personal Income Tax Reduction Fund, the bill creates avenues for better funding of initiatives such as the Public Insurance Financial Stability Fund, ensuring financial support for local governing entities and educational institutions.

Summary

House Bill 4822 aims to amend the Code of West Virginia by focusing on the taxation and funding of High Impact Data Centers. Primarily, it proposes the reallocation of ad valorem property taxes generated from these data centers to support local school boards and electric grid stabilization. The bill intends to redirect 10% of these funds to county school boards and stipulates that any moneys accrued for grid stabilization be allocated for preserving all types of power generation sources, thereby promoting a stable energy environment in West Virginia.

Sentiment

The sentiment surrounding HB 4822 appears mixed. Supporters advocate for the bill as a means to enhance local funding through the redistribution of taxes while addressing challenges in electric grid management. They argue that it promotes economic development and stability within the state's infrastructure. Conversely, critics express concerns regarding the implications of tax restructuring and how it may affect overall tax revenues, potentially leading to a shortfall in funds available for other vital public services.

Contention

There are notable points of contention regarding HB 4822, particularly concerning the balance of funding and governance. Critics argue that the proposed reallocation of funds might diminish overall funding for the Personal Income Tax Reduction Fund, which may have broader implications for taxpayers. Additionally, stakeholders in certain sectors are apprehensive about how this bill may influence the financial support for non-data center-related initiatives, emphasizing the need for a comprehensive review of the bill to ensure equitable financial distribution among competing public service needs.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2014

Certified Microgrid Program

WV SB818

Power Generation and Consumption Act of 2025

WV SB857

Establishing economic incentives for data centers to locate within state

WV SB583

Establishing economic incentives for data centers to locate within state

WV HB3137

Relating to establishing economic incentives for data centers to locate within the state

WV SB236

Distributing funds to volunteer fire departments in counties with excess levy or fees

WV HB2993

Coal Based Affordable Electricity and Economic Growth

WV SB678

Establishing Coal Based Affordable Electricity and Economic Growth Act

WV SB803

Relating to data centers

WV HB2480

To consolidate school boards from 55 counties to 11 counties

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