West Virginia 2025 Regular Session Status: Passed Senate Bipartisan · 3 R · 1 D cosponsors

SB 532 — Making ad valorem taxes on property payable only to county in which property is located

Last action — To House Finance

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

15 added · 16 removed

Plain-language change summary

The updated version of Bill SB 532 now includes a definition for "well seat" and clarifies that when a well is located in a different county from the property it draws from, the associated ad valorem taxes must be paid to the county where the property is located. This change is important because it aims to eliminate confusion about tax payments for wells that straddle county lines, ensuring that tax revenues go to the right local government. The added detail helps clarify responsibilities for both property owners and county officials.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced FISCAL Senate Bill 532 NOTE By Senators Clements, Garcia, Oliverio, and Rose [Introduced February 19, 2025;
WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 532 BYS ENATORSC LEMENTS, ARCIA, LIVERI,ANDR OSE [Reported March 7, 2025, from the Committee on Finance] CS for SB 532 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-13mm-8a, relating to clarifying the county to which ad valorem taxes should be paid when the seat of a well is in a different county than the location of the property from which the well draws;
referred to the Committee on Finance] Intr SB 532 2025R2691 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-13MM-8A, relating to clarifying the county to which ad valorem taxes should be paid when the seat of a well is in a different county than the location of the property from which the well draws.
and defining terms.
In the event that a well seat is located in a different county than the property from which the well draws, the ad valorem taxes shall be paid to the county in which the property being drawn from is located and not to the property in which the well seat is located.
(a) In the event that a well seat is located in a different county than the property from which the well draws, the ad valorem taxes shall be paid to the county in which the property being drawn from is located and not to the property in which the well seat is located.
NOTE:
(b) For the purpose of this section, a well seat is defined as the designated point within a drilled wellbore where the casing is cemented in place.
The purpose of this bill is to clarify the county to which ad valorem taxes should be paid when the seat of a well is in a different county than the location of the property from which the well draws.
It creates a secure seal between the wellbore and the surrounding rock formation.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
A well seat is designed to provide a stable surface where the casing is cemented to prevent leaks and maintain pressure integrity within the wellbore.
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Action History

  1. To House Finance

  2. To Finance

  3. Introduced in House

  4. House received Senate message

  5. Ordered to House

  6. Passed Senate (Roll No. 99)

  7. Read 3rd time

  8. On 3rd reading

  9. Read 2nd time

  10. On 2nd reading

  11. Read 1st time

  12. On 1st reading

  13. Committee substitute reported

  14. To Finance

  15. Introduced in Senate

  16. To Finance

  17. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 148 not signed on

Sponsors (1)

Co-sponsors (3)

Not signed on (148)

148 members have not signed on to this bill.

Show all 148 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passage

Passed 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 29000
Unaffiliated 3000
Democrat 2000
Total 34000
% of votes cast 100%0%0%0%
How each member voted (34)
Member Party Vote
STUART — Yea
BOLEY — Yea
MR PRESIDENT — Yea
Joey Garcia Democrat Yea
Mike Woelfel Democrat Yea
Amy Grady Republican Yea
Anne B. Charnock Republican Yea
Ben Queen Republican Yea
Bill Hamilton Republican Yea
Brian Helton Republican Yea
Charles H. Clements Republican Yea
Chris Rose Republican Yea
Craig A. Hart Republican Yea
Darren Thorne Republican Yea
Eric Tarr Republican Yea
Glenn Jeffries Republican Yea
Jack Woodrum Republican Yea
Jason Barrett Republican Yea
Jay Taylor Republican Yea
Laura Wakim Chapman Republican Yea
Mark R. Maynard Republican Yea
Mike Azinger Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patrick Martin Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Yea
Scott Fuller Republican Yea
T. Kevan Bartlett Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Vince Deeds Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 532?
SB 532 is sponsored by Charles H. Clements (Republican), Mike Oliverio (Republican), Chris Rose (Republican), and Joey Garcia (Democrat).
What is the current status of SB 532?
This bill died with 2025 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 532?
Track SB 532 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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