CS for SB 397 WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee FISCALSubstitute for Senate Bill 397 NOTE By Senators Hamilton, Caputo, Chapman, Deeds, Martin, Maynard, Plymale, Rucker, Stover, Taylor, Woelfel, Woodrum, Trump, Jeffries, Karnes, and Smith [Introduced[Originating Januaryin 12,the 2024;Committee on Agriculture and Natural Resources;

referredreported January 10, 2024] CS for SB 397 A BILL to amend the CommitteeCode onof AgricultureWest Virginia, 1931, as amended, by adding thereto a new section, designated §11-1C-5b, relating to exempting high tunnels and Naturalgreenhouses, Resources;whether heated or unheated, from personal property taxation;

and thenproviding toan theeffective Committeedate. on Finance] Intr SB 397 2024R1708 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-1C-5b, relating to exempting high tunnels and greenhouses, whether heated or unheated, from personal property taxation;

and providing an enacting date.

(a) High Tunnels, includingincluding, but not limited toto, polytunnels or hoophouses;hoophouses, and greenhouses, whether heated or unheated, shall be exempt from personal property tax.

heated(b) highThis tunnels;section shall be effective from passage.

and both heated and non-heated greenhouses shall be exempt from personal property tax.

(b) This article shall be effective from passage.

NOTE:

The purpose of this bill is to fully exempt both high tunnels and greenhouses from personal property taxes, whether the high tunnels or greenhouses are heated or unheated.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.