Changing Tax Rate on Windpower Projects from Pollution Control Rate to Real Estate Rate

SB 23 clarifies that wind power projects are not pollution control facilities for certain purposes under state tax law, and provides that such projects are to be taxed as real property rather than receiving pollution-control tax treatment.

Sponsors: Chris Rose, Chris Phillips, Darren Thorne

ISSUES: Clean Air, Climate, Development

CWV Position: Opposes

Position Statement: Conservation West Virginia opposes SB 23 because it increases taxes on wind energy projects, making clean, renewable power less competitive in the state. By reclassifying wind facilities from pollution control property to fully taxed real estate, the bill discourages investment in renewable energy, slows progress on reducing air pollution and climate impacts, and signals that West Virginia is retreating from energy diversification. At a time when clean energy supports public health, economic development, and environmental protection, SB 23 moves the state in the wrong direction.

Status: Introduced on 1/14/26; referred to Energy, Industry, and Mining Committee on 1/14/26.