SB167 is a bill in the West Virginia Legislature (2026 Regular Session): Relating to meetings for local levying bodies.

What is the status of SB167?

Signed into law as of March 17, 2026. Latest action: Chapter 240, Acts, Regular Session, 2026 (June 25, 2026).

Smith, Randy E. (R, 14), with 1 co-sponsor.

Where is the official record for SB167?

On the West Virginia Legislature website: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=167&year=2026&sessiontype=RS&btype=bill

West Virginia legislation · 2026 Regular Session

West Virginia SB167: Relating to meetings for local levying bodies

Q: What does SB167 do?

In its own words: An act to amend and reenact §11-8-6e and §11-8-9 of the Code of West Virginia, 1931, as amended, relating to meetings of local levying bodies; clarifying when those bodies may conduct late meetings and file late reports; and revising procedure for calculation of reduced levy rates. ARTICLE 8. LEVIES. §11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings. (a) Notwithstanding any other provision of law, where any annual appraisal, triennial appraisal, or general valuation of property would produce an assessment that would cause an increase of one percent o.

Status: Signed into law, March 17, 2026

What the bill says

An act to amend and reenact §11-8-6e and §11-8-9 of the Code of West Virginia, 1931, as amended, relating to meetings of local levying bodies; clarifying when those bodies may conduct late meetings and file late reports; and revising procedure for calculation of reduced levy rates. ARTICLE 8. LEVIES. §11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings. (a) Notwithstanding any other provision of law, where any annual appraisal, triennial appraisal, or general valuation of property would produce an assessment that would cause an increase of one percent o.

From the enrolled text, March 11, 2026:

AN ACT to amend and reenact §11-8-6e and §11-8-9 of the Code of West Virginia, 1931, as amended, relating to meetings of local levying bodies; clarifying when those bodies may conduct late meetings and file late reports; and revising procedure for calculation of reduced levy rates. ARTICLE 8. LEVIES. §11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings. (a) Notwithstanding any other provision of law, where any annual appraisal, triennial appraisal, or general valuation of property would produce an assessment that would cause an increase of one percent or more in the total projected property tax revenues that would be realized were the then current regular levy rates by the county commission and the municipalities to be imposed, the rate of levy shall be reduced proportionately as between the county commission and the municipalities and for all classes of property for the forthcoming tax year so as to cause such rate of levy to produce no more than 101 percent of the previous year's projected property tax revenues from extending the county commission and municipality levy rates, unless there has been compliance with subsection (c) of this section. An additional appraisal or valuation due to new construction or improvements to existing real property, including beginning recovery of natural resources, and newly acquired personal property shall …

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West Virginia SB167: Relating to meetings for local levying bodies

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