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West VirginiaSB 1672026 Regular SessionSenateWALLET

Relating to meetings for local levying bodies

Sponsored By: Randy E. Smith (Republican)

Signed by Governor

§11-8-6e§11-8-9

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

Caps on homeowner property tax hikes

When new appraisals would push regular levy revenue up 1% or more, counties and cities must cut rates so revenue is no more than 101% of last year’s regular-levy revenue. New construction, improvements, newly acquired personal property, and special levies do not count in this cap. The law uses a set formula by class (Class I at 1%, Class II at 2%, Classes III and IV at 4% of net value) to compute rates in cents per $100. After a public hearing, a county or city may go above the reduced rate, but total regular-levy revenue cannot rise more than 10% over last year, ignoring new properties. Excess levies and voter‑approved bond levies are not limited by this 10% cap.

Public notice and input on levy hikes

Before a hearing on proposed levy changes, the law requires at least seven days’ public notice. The notice must run in a county newspaper, or small Class IV towns may post four visible notices. The notice follows a standard "NOTICE OF PROPOSED TAX INCREASE" with key numbers, dates, and locations. All levy hearings are open, and people may speak, with reasonable time limits.

Set dates and reports for levy meetings

Local levying bodies must meet between March 7 and March 28 each year. If a levy is on the primary ballot, they may meet as late as June 1. They must file a meeting report with the State Auditor by April 1; if missed, the auditor orders a meeting and report by April 15. The auditor may allow later meetings and reports for good cause and must set extension rules that follow open‑meeting laws.

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Sponsors & Cosponsors

Sponsor

  • Randy E. Smith

    Republican • Senate

Cosponsors

  • Anitra Hamilton

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 126 • No: 2

House vote • 3/11/2026

Passed House (Roll No. 387)

Yes: 92 • No: 2

Senate vote • 2/2/2026

Passed Senate (Roll No. 28)

Yes: 34 • No: 0

Actions Timeline

  1. Approved by Governor 3/17/2026

    3/17/2026Senate

  2. Approved by Governor 3/17/2026 - Senate Journal

    3/14/2026Senate

  3. Approved by Governor 3/17/2026 - House Journal

    3/14/2026House

  4. To Governor 3/13/2026

    3/13/2026Senate

  5. On 3rd reading, Special Calendar

    3/11/2026House

  6. Read 3rd time

    3/11/2026House

  7. Passed House (Roll No. 387)

    3/11/2026House

  8. Communicated to Senate

    3/11/2026House

  9. Completed legislative action

    3/11/2026House

  10. House Message received

    3/11/2026Senate

  11. On 2nd reading, Special Calendar

    3/10/2026House

  12. Read 2nd time

    3/10/2026House

  13. Do pass

    3/9/2026House

  14. Immediate consideration

    3/9/2026House

  15. Read 1st time

    3/9/2026House

  16. House received Senate message

    2/3/2026House

  17. Introduced in House

    2/3/2026House

  18. To Government Organization

    2/3/2026House

  19. To House Government Organization

    2/3/2026House

  20. On 3rd reading

    2/2/2026Senate

  21. Read 3rd time

    2/2/2026Senate

  22. Passed Senate (Roll No. 28)

    2/2/2026Senate

  23. Ordered to House

    2/2/2026Senate

  24. On 2nd reading

    1/30/2026Senate

  25. Read 2nd time

    1/30/2026Senate

Bill Text

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