West Virginia SB23 clarifies that wind power projects are not pollution control facilities and should be taxed as real property.

West Virginia SB23 amends the Code of West Virginia to clarify that wind power projects are not pollution control facilities for certain tax purposes. The bill specifies that wind turbines and towers are considered real property for taxation. It also defines "wind turbine and tower" to include the rotor, drive train, nacelle, turbine transformer, machine controls, tower, and tower foundation. The bill ensures that only wind turbines and towers are accorded salvage valuation, with a maximum of 79 percent of the total value of these components.

West Virginia SB23 clarifies that wind power projects are not pollution control facilities and should be taxed as real property.

West Virginia SB23 amends the Code of West Virginia to clarify that wind power projects are not pollution control facilities for certain tax purposes. The bill specifies that wind turbines and towers are considered real property for taxation. It also defines "wind turbine and tower" to include the rotor, drive train, nacelle, turbine transformer, machine controls, tower, and tower foundation. The bill ensures that only wind turbines and towers are accorded salvage valuation, with a maximum of 79 percent of the total value of these components.