# West Virginia SB 300: Tax Department rule relating to valuation of public utility property for ad valorem property tax purposes

West Virginia SB 300, Tax Department rule relating to valuation of public utility property for ad valorem property tax purposes, is a 2026 Regular Session Senate bill sponsored by Patricia Rucker (Republican); status failed, last action 2026-01-15 (Filed for introduction) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB300-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia SB 300
- State: West Virginia
- Session: 2026 Regular Session
- Title: Tax Department rule relating to valuation of public utility property for ad valorem property tax purposes
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-01-15, Filed for introduction
- Sponsor: Patricia Rucker (Republican)
- Cosponsors: 0
- Subjects: §64-7-1, Senate 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: Patricia Rucker (Republican), Senate

## Actions (4)

- 2026-01-15: Filed for introduction (Senate)
- 2026-01-15: To Finance (Senate)
- 2026-01-15: Introduced in Senate (Senate)
- 2026-01-15: To Finance (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb300 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb300 intr.pdf)

## Related bills

- HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed)
- HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed)
- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4191: Relating to providing child care generally (became law)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb300 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb300 intr.pdf)

## Related
- [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs)
- [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs)
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [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-SB300-2026rs (as of 2026-11-04).