WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee Substitute for Senate Bill 231 By Senators Smith and Phillips [Introduced[Originating Januaryin 11,the 2024;Committee on Energy, Industry, and Mining;

referredreported January 24, 2024] CS for SB 231 A BILL to amend and reenact §11-6A-5a of the CommitteeCode onof Energy,West Industry,Virginia, and1931, Mining;as amended, relating to pollution control facilities tax treatment;

and then to the Committee on Finance] Intr SB 2024R1263 A BILL to amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to pollution control facilities tax treatment;

Wind power projects are not pollution control facilities for purposes of this article, and each wind turbine installed at a wind power project, and each tower upon which the turbine is affixed, Intr1 CS for SB 2024R1263231 shall be considered real property for the purpose of taxation so long as the tower of the wind power project is affixed to the ground.

NOTE:For purposes of this section, "wind turbine and tower" includes:

The purposerotor, consisting of thisthe billblades isand tothe clarifysupporting thathub; a wind power project is not a pollution control facility for purposes of §11-6A-1 et seq.

ofthe thisdrive codetrain, andwhich isincludes taxedthe remaining rotating parts such as realthe property.shafts, gearbox, coupling, a mechanical brake, and the generator;

Strike-throughsthe indicatenacelle languageand thatmain wouldframe, beincluding strickenthe fromwind aturbine headinghousing, orbedplate, the present law and underscoringthe indicatesyaw newsystem; language that would be added.

the turbine transformer;

the machine controls;

the tower;

and the tower foundation.