House Bill 4928 would create a new article in the West Virginia Code prohibiting counties and municipalities from imposing what the bill describes as “double taxation” on residential rental properties. The bill states its purpose is to help lower rent for tenants by ensuring landlords are not taxed at a higher rate on rental housing than on owner-occupied housing.
Under the bill, local taxes assessed on residential rental properties would have to be set at the same rate as taxes on owner-occupied housing, and local governments would be barred from adding extra property taxes on rental properties based on zoning. The bill also clarifies that it does not change the state’s sales and service tax laws for businesses. It authorizes the Tax Commissioner to adopt rules to implement the new requirements, including procedures for changing property assessments and forms for classifying properties for reporting.
Impact
HB4928 would affect local property tax administration by limiting counties and municipalities’ ability to tax residential rental properties differently from owner-occupied homes. It would add new statutory protections for landlords of residential rental property and could reduce local tax revenue where higher assessments or zoning-based surcharges currently apply. The bill also directs the Tax Commissioner to establish implementation rules, which would affect assessment procedures and property classification reporting.
Sentiment
The bill’s stated policy goal is to reduce rent for tenants by lowering the tax burden on landlords, and the available context suggests a generally supportive framing from the sponsors. The caption and bill note present the measure as ending double taxation on rental properties, indicating a pro-landlord, pro-renter affordability rationale. No committee testimony or recorded votes are provided, so there is no documented opposition or broader legislative sentiment in the available materials.
Contention
The main point of contention is likely whether residential rental properties are in fact being “double-taxed” and whether limiting local taxing authority would meaningfully reduce rents. Supporters appear to view the bill as a tenant-affordability measure, while potential critics could argue it constrains county and municipal revenue and interferes with local zoning-based tax policy. Another possible dispute is whether the tax relief would be passed through to renters or retained by property owners.