HB 4500 — Permitting the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District under certain conditions.

WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedENGROSSED House Bill 4500 By Delegates Hite, Hornby, Masters, Clark, Horst, and Maynor [Introduced January 19, 2026;

referred to the Committee on Finance] IntrEng HB 2026R27474500 A BILL to amend and reenact §7-22-9 of the Code of West Virginia, 1931, as amended, relating to county economic opportunity development districts;

Because a special district excise tax would have the effect of diverting, for a specified period of years, tax dollars which to the extent, if any, are not essentially incremental to tax dollars currently paid into the General Revenue Fund of the state, the Legislature finds that in order to substantially ensure that such special district excise taxes will not adversely impact the current level of the General Revenue Fund of the state, it is necessary for the Legislature to separately IntrEng HB 2026R27474500 consider and act upon each and every economic development district which is proposed, including the unique characteristics of location, current condition and activity of and within the area included in such proposed economic opportunity development district and that for such reasons a statute more general in ultimate application is not feasible for accomplishment of the intention and purpose of the Legislature in enacting this article.

Notwithstanding the time limitations provisions of subdivision (2), subsection (a), section fifteen of this article, the Fort Henry Economic Opportunity Development District shall not be abolished under §7-22-15(a)§7-22-15(a)(2) (2) of this code until the year 2054, unless sooner abolished and terminated in accordance with the §7-22-15(a)§7-22-15(a)(1) (1) of this code or any other provision of this code, or sooner abolished for any other reason:

Provided, That on December 31, 2054, the provisions of §7-22-15(a)§7-22-15(a)(2) (2) of this code shall apply to abolish the Fort Henry Economic Opportunity Development District, if the district has not been abolished prior to that date.

(3) The Monongalia County Commission may levy a special district excise tax for the benefit of the University Town Centre Economic Opportunity Development District which IntrEng HB 2026R27474500 comprises approximately 1,450 contiguous acres of land.

(5) The Mercer County Commission may levy a special district excise tax for the benefit of The Ridges Economic Opportunity Development District which comprises approximately 420 contiguous acres of land, subject to holding a public hearing as provided in §7-22-14(c) of this Eng HB 4500 code, submitting the application required by §7-22-14(d) of this code, and obtaining the approval Intr HB 2026R2747 of the West Virginia Development Office as provided in §7-22-14(e) of this code.

(1) The annual report shall be filed with the Governor, the Secretary of Commerce, the Secretary of Revenue, and the Joint Committee on Government and Finance.Finance;

Eng HB 4500 (A) The amount of special district excise tax collected during the fiscal year.year;

Intr HB 2026R2747 (B) The total assessed value of all property located in the district at the inception of the district;

NOTE:

The purpose of this bill is to authorize the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District.

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