SB 23 — Relating to taxation of wind power projects

CS for SB 23 WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee Substitute for Senate Bill 23 By SenatorSenators RoseRose, [IntroducedPhillips, JanuaryRoberts, 14,Thorne, 2026;and Hart [Reported February 23, 2026, from the Committee on Energy, Industry, and Mining] CS for SB 23 A BILL to amend and reenact §11-6A-5a of the Code of West Virginia, 1931, as amended, relating to tax treatment of certain power projects;

referredproviding tothat thewind Committeepower onprojects Energy,are Industry,not andpollution Mining;control facilities for certain purposes;

and thenproviding tothat thecertain Committeewind onturbines Finance] Intr SB 23 2026R1278 A BILL to amend and reenacttowers §11-6A-5abe oftaxed the Code of West Virginia, 1931, as amended,real relatingproperty. to pollution control facilities tax treatment;

clarifying that wind power projects are not pollution control facilities for certain purposes;

and providing that wind power projects be taxed as real property.

(a) Notwithstanding any other provisions of this article, a Any power project designed, constructedconstructed, or installed to convert wind into electrical energy shall be subject to the provisions of this section.

Provided, That the portion of the total value of the facility assigned salvage value in accordance with this section shall, on and after July 1, 2007, be no greater than 79seventy-nine percent of the total value of the facility.

and the tower foundation.foundation is not a pollution control facility for purposes of this article.

(c)Any 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 Intr SB 23 2026R1278 affixed, shallis be considered real property for the purpose of taxation so long as the tower of the wind power 1 CS for SB 23 project is affixed to the ground.

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

The rotor, consisting of the blades and the supporting hub;

the drive train, which includes the remaining rotating parts such as the shafts, gearbox, coupling, a mechanical brake, and the generator;

the nacelle and main frame, including the wind turbine housing, bedplate, and the yaw system;

the turbine transformer;

the machine controls;

the tower;

and the tower foundation.

NOTE:

The purpose of this bill is to clarify that wind power projects are not pollution control facilities for certain purposes, and providing that wind power projects are to be taxed as real property.

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