PRIA Logo™
West VirginiaHB 44162026 Regular SessionHouseWALLET

Classifying forestry equipment for levy purposes

Sponsored By: John Paul Hott (Republican)

Signed by Governor

§11-8-5A§11-15-8E

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Lower property taxes on forestry equipment

Beginning July 1, 2026, qualifying forestry equipment is taxed like farm property for county levies. The equipment must be owned by the producer and used mainly to cut, process, or move forest products. Examples include skidders, feller-bunchers, loaders, and similar machines. Vehicles that do not qualify for a farm use exemption certificate do not get this break. This usually means a lower property tax rate on that equipment.

No sales tax on forestry equipment

Beginning July 1, 2026, you do not pay state sales-and-service tax when you buy or service qualifying forestry equipment. Sellers do not charge or collect this tax on those sales. The equipment must meet the same definition used for the property tax change: owned by the producer and used mainly to harvest, process, or transport forest products. Vehicles that fail the farm use exemption test do not qualify.

Sponsors & Cosponsors

Sponsor

  • John Paul Hott

    Republican • House

Cosponsors

  • Chuck Horst

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 126 • No: 3

Senate vote • 3/11/2026

Passed Senate (Roll No. 463)

Yes: 34 • No: 0

House vote • 3/2/2026

Passed House (Roll No. 236)

Yes: 92 • No: 3

Bill Text

Related Bills

Back to State Legislation