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If you operate a data center using AI technologies in West Virginia, you must ensure your property is valued correctly for tax purposes.
State
West Virginia
Bill Number
HB3264
Status
Introduced
Risk Level
Medium
Category
Amendment
Last Action
Mar 7, 2025
Last Verified
May 19, 2026
Data Updated
May 20, 2026
What do these statuses mean?▼
Introduced— Filed in the legislature; not yet heard in committee
In Committee— Assigned to and being reviewed by a legislative committee
Passed— Approved by one or both chambers; awaiting further action
Signed / Enacted— Signed into law by the governor; may or may not be in effect yet
Dead / Vetoed— Vetoed, failed to pass, or session expired without action
Unknown— Status data not yet available or awaiting classification
Affected Industries
Artificial IntelligenceData CentersTechnology
What This Means
House Bill 3264 seeks to modernize the ad valorem property valuation for specialized high-technology properties in West Virginia. It specifically includes operations related to electronic data processing, high-performance computing, and technologies like AI and blockchain. This bill will impact businesses that utilize these technologies, ensuring they are recognized under the state's property tax laws.
Key Provisions
Includes hosting and processing of electronic data in property valuation for tax purposes.
Recognizes high-performance data computing related to AI and blockchain.
Amends existing property valuation laws to reflect technological advancements.
Latest Legislative Action
To House Finance
Bill Sponsors
Name
Role
District
Daniel LinvilleR
Sponsor
HD-022
James AkersR
Sponsor
HD-055
Jarred CannonR
Sponsor
HD-021
Compliance Checklist
Ensure property valuation reflects new high-technology definitions. Who: Businesses operating data centers using AI technologies. Penalty: Potential financial implications from incorrect property tax assessments.
House Bill 3264 proposes amendments to the existing property valuation statute for specialized high-technology properties in West Virginia. The bill aims to include the hosting and processing of electronic data as part of data center operations, particularly emphasizing high-performance data computing that involves complex computations and algorithms associated with digital, blockchain, and artificial intelligence technologies. This inclusion is significant as it recognizes the evolving nature of technology and its implications for property valuation and taxation. Compliance will be necessary for businesses operating within these technological realms to ensure they are accurately assessed for property taxes. This legislative change aligns with similar efforts in other states to adapt tax codes to modern technological advancements.
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