HB2399 is a bill in the West Virginia Legislature (2025 Regular Session): Relating to the taxation of managed timber.

What is the status of HB2399?

Passed both chambers as of April 25, 2025.

Who sponsored HB2399?

Hillenbrand, Rick (R, 088), with 6 co-sponsors.

Where is the official record for HB2399?

On the West Virginia Legislature website: http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2399&year=2025&sessiontype=RS&btype=bill

West Virginia legislation · 2025 Regular Session

West Virginia HB2399: Relating to the taxation of managed timber

Q: What does HB2399 do?

In its own words: An act to amend and reenact §11-1C-10 and §11-1C-11 of the Code of West Virginia, 1931, as amended, relating to changing frequency of landowner managed timberland certifications required to be made to the Division of Forestry to every five years; and specifying rulemaking authority for the State Tax Commissioner and the Division of Forestry. article 1c. fair and equitable property valuation. §11-1C-10. Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors. (a) As used in this s.

Status: Passed both chambers, April 25, 2025

The purpose of this bill is to change the managed timberland certification requirements to every five years for tax assessment purposes and granting rulemaking authority to the Division of Forestry.

What the bill says

An act to amend and reenact §11-1C-10 and §11-1C-11 of the Code of West Virginia, 1931, as amended, relating to changing frequency of landowner managed timberland certifications required to be made to the Division of Forestry to every five years; and specifying rulemaking authority for the State Tax Commissioner and the Division of Forestry. article 1c. fair and equitable property valuation. §11-1C-10. Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors. (a) As used in this s.

From the enrolled text, April 7, 2025:

AN ACT to amend and reenact §11-1C-10 and §11-1C-11 of the Code of West Virginia, 1931, as amended, relating to changing frequency of landowner managed timberland certifications required to be made to the Division of Forestry to every five years; and specifying rulemaking authority for the State Tax Commissioner and the Division of Forestry. article 1c. fair and equitable property valuation. §11-1C-10. Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors. (a) As used in this section: "Industrial property" means real and personal property integrated as a functioning unit intended for the assembling, processing and manufacturing of finished or partially finished products. "Natural resources property" means coal, oil, natural gas, limestone, fireclay, dolomite, sandstone, shale, sand and gravel, salt, lead, zinc, manganese, iron ore, radioactive minerals, oil shale, managed timberland as defined in section two of this article, and other minerals. (b) All owners of industrial property and natural resources property each year shall make a return to the State Tax Commissioner and, if requested in writing by the assessor of the county where situated, to such county assessor at a time and in the form specified by the commissioner of all industrial or natural resources property owned by them. The commissioner may require any information to be …

West Virginia HB2399: Relating to the taxation of managed timber

What the bill says

Sponsors

Votes

Common questions