West Virginia legislation · 2026 Regular Session
West Virginia SB23: Relating to taxation of wind power projects
Status: In committee, February 23, 2026
What the bill says
To amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to tax treatment of certain power projects; providing that wind power projects are not pollution control facilities for certain purposes; and providing that certain wind turbines and towers be taxed as real property. Article 6A. Pollution Control Facilities Tax Treatment. §11-6A-5a. Wind power projects. (a) Notwithstanding any other provisions of this article, a Any power project designed, constructed, or installed to convert wind into electrical energy shall be subject to the provisions of this sect.
From the engrossed text, February 23, 2026:
A BILL to amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to tax treatment of certain power projects; providing that wind power projects are not pollution control facilities for certain purposes; and providing that certain wind turbines and towers be taxed as real property. Article 6A. Pollution Control Facilities Tax Treatment. §11-6A-5a. Wind power projects. (a) Notwithstanding any other provisions of this article, a Any power project designed, constructed, or installed to convert wind into electrical energy shall be subject to the provisions of this section. (b) Each wind turbine installed at a wind power project and each tower upon which the turbine is affixed shall be considered to be personal property that is a pollution control facility for purposes of this article and, subject to an allocation of the value of project property determined by the Tax Commissioner in accordance with this section, all of the value associated with the wind turbine and tower shall be accorded salvage the drive train, which includes the remaining rotating parts such as the shafts, gearbox, coupling, a mechanical brake and the generator; the nacelle and main frame, including the wind turbine housing, bedplate and the yaw system; the turbine transformer; the machine controls; the tower; and the tower foundation is not a pollution control facility for …