# West Virginia HB 2706: Providing that ad valorem taxes on oil and gas mineral rights shall only be assessed in the county where the property is physically located, regardless of where the well pad is located

West Virginia HB 2706, Providing that ad valorem taxes on oil and gas mineral rights shall only be assessed in the county where the property is physically located, regardless of where the well pad is located, is a 2025 Regular Session House bill sponsored by Barnhart; status failed, last action 2025-02-20 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-HB2706-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 2706
- State: West Virginia
- Session: 2025 Regular Session
- Title: Providing that ad valorem taxes on oil and gas mineral rights shall only be assessed in the county where the property is physically located, regardless of where the well pad is located
- Status: failed
- Chamber: House
- Introduced: 2025-02-20
- Last action: 2025-02-20, Filed for introduction
- Sponsor: Barnhart
- Cosponsors: 1
- Subjects: §11-13MM-8A, House Finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Barnhart
- Cosponsor: Jeffrey Stephens (Republican), House

## Actions (4)

- 2025-02-20: Filed for introduction (House)
- 2025-02-20: To Finance (House)
- 2025-02-20: Introduced in House (House)
- 2025-02-20: To House Finance (House)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2706 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2706 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2706 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2706 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB2706-2025rs (as of 2026-10-17).