West Virginia 2021 Regular Session Status: Enacted 7 R cosponsors

HB 2581 — Providing for the valuation of natural resources property and an alternate method of appeal of proposed valuation of natural resources property

Last action — Chapter 261, Acts, Regular Session, 2021

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

This bill has been enacted into law. Introduced February 17, 2021. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 50% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 11 sponsors

    1 primary, 10 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 R).

  • Failed a recorded vote

    Failed 1 recorded vote so far — a real headwind.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

31 added · 27 removed

Plain-language change summary

The amendment to Bill HB 2581 introduces a new title and makes extensive revisions to sections of the West Virginia tax code regarding property valuation and assessment. Specifically, it aims to repeal certain outdated provisions and clarify processes for property owners concerning the assessment and classification of their real and personal property taxes. This change is important because it outlines a more structured approach to property valuation, including options for taxpayers to submit formal appraisals and setting clear standards for assessing property value. Overall, these amendments are intended to enhance fairness and transparency in property taxation in West Virginia.

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HB2581 SFA #1 NELSON, MARONEY, AND RUCKER 4-10 Dean  7824   Senators Nelson, Maroney, and Rucker moved to amend the Judiciary Committee amendment on page three, section ten, by striking out all of subdivision (3) and inserting in lieu thereof a new subdivision, designated subdivision (3), to read as follows:
HB2581 SFAT #1 NELSON, MARONEY, AND RUCKER 4-10 Dean  7824   Senators Nelson, Maroney, and Rucker moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:
(3) The Tax Commissioner shall, no later than July 1, 2021, propose emergency rules in accordance with §29A-3-15 of this code regarding valuation of property producing oil, natural gas, natural gas liquids, or any combination thereof.  For purposes of the emergency rules required by this subdivision regarding valuation of property producing oil, natural gas, natural gas liquids, or any combination thereof, fair market value shall be determined through the process of applying a yield capitalization model to the net proceeds.  Net proceeds shall mean actual gross receipts on a sales volume basis determined from the actual price received by the taxpayers as reported on the taxpayer’s returns, less royalties, and less actual annual operating costs as reported on the taxpayer’s returns.  For the purposes of this subdivision:
Eng.
(A) “Natural gas liquids” means propane, ethane, butanes, and pentanes (also referred to as condensate), or a combination of them that are subject to recovery from raw gas liquids by processing in field separators, scrubbers, gas processing and reprocessing plants, or cycling plants.
Com.
(B) “Actual annual operating costs” shall only include lease operating expenses, lifting costs, gathering, compression, processing, separation, fractionation, and transportation charges.
Sub.
      Adopted Rejected
for House Bill 2581—A Bill to repeal §11-3-24b and §11-3-25 of the Code of West Virginia, 1931, as amended;
and to amend and reenact §11-1C-10 of said code;
and to amend and reenact §11-3-15c, §11-3-15f, §11-3-15h, §11-3-15i, §11-3-23, §11-3-23a, §11-3-24, §11-3-24a, §11-3-25a, and §11-3-32 of said code, and to amend and reenact §11-10A-1, §11-10A-7, §11-10A-8, §11-10A-10, and §11-10A-19 of said code, all generally relating to the valuation, assessment, review, and appellate rights of property owners regarding valuation, classification, and taxability of real estate and personal property taxation;
directing the Tax Commissioner to, no later than July 1, 2021, propose emergency rules concerning the valuation of property producing oil, natural gas, natural gas liquids, or any combination thereof;
providing methodology to determine fair market value and net proceeds;
defining terms;
providing taxpayers the option to furnish a formal appraisal to establish the value of their real property;
providing that an assessor’s review is to be an informal process and defining the standard of proof which a taxpayer must meet to be no greater than a preponderance of the evidence;
expanding the jurisdiction of the Office of Tax Appeals to include property tax valuation, classification, and taxability;
providing that if an assessor rejects a petition, the petitioner may appeal to the county Board of Equalization and Review or the Office of Tax Appeals;
allowing for certain appeals from decisions of the Tax Commissioner and Board of Equalization and Review to the Office of Tax Appeals;
repealing and eliminating the Board of Assessment Appeals;
providing for an increase in the number of administrative law judges and staff attorneys within the Office of Tax Appeals;
providing for an effective date;
and allowing appeal of decision of the Office of Tax Appeals to be made in the county in which the real or personal property is assessed.
          Adopted Rejected
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Action History

  1. Chapter 261, Acts, Regular Session, 2021

  2. Approved by Governor 4/28/21

  3. To Governor 4/22/21

  4. Approved by Governor 4/28/21 - Senate Journal

  5. Approved by Governor 4/28/21 - House Journal

  6. To Governor 4/22/21 - Senate Journal

  7. To Governor 4/22/21 - House Journal

  8. House Message received

  9. Completed legislative action

  10. Communicated to Senate

  11. Effective from passage (Roll No. 622)

  12. Passed House (Roll No. 621)

  13. House concurred in Senate amendment (Roll No. 620)

  14. House received Senate message

  15. Senate requests House to concur

  16. Effective from passage (Roll No. 456)

  17. Floor Title amendment adopted

  18. committee Title amendment withdrawn by unanimous consent

  19. Passed Senate (Roll No. 456)

  20. Read 3rd time

  21. Committee amendment as amended adopted (Voice vote)

  22. Amendment to committee amendment adopted (Voice vote)

  23. Committee Amendment Reported

  24. On 3rd reading with right to amend

  25. Read 2nd time

  26. On 2nd reading

  27. Read 1st time

  28. On 1st reading

  29. Reported do pass

  30. To Finance

  31. Reported do pass with amend and title amend but first to Finance

  32. To Judiciary

  33. To Judiciary then Finance

  34. Introduced in Senate

  35. Communicated to Senate

  36. Passed House (Roll No. 325)

  37. Read 3rd time

  38. On 3rd reading, Special Calendar

  39. Read 2nd time

  40. On 2nd reading, Special Calendar

  41. Read 1st time

  42. On 1st reading, Special Calendar

  43. By substitute, do pass

  44. To House Finance

  45. Do pass, but first to Finance

  46. To House Energy and Manufacturing

  47. Introduced in House

  48. To Energy and Manufacturing then Finance

  49. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 141 not signed on

Sponsors (1)

  • Graves

Co-sponsors (10)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"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

Subjects

taxation environment
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Frequently asked questions

Who sponsors HB 2581?
HB 2581 is sponsored by Graves, Vernon Criss (Republican), Jason Barrett (Republican), William Anderson (Republican), Matthew Rohrbach (Republican), Maynard, Adam Burkhammer (Republican), Pack, J., Jordan Bridges (Republican), Westfall, and Betsy Kelly (Republican).
What is the current status of HB 2581?
This bill has been enacted into law. Introduced February 17, 2021. Enacted.
Where can I track HB 2581?
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