Scope
2025 West Virginia Acts chapter 112 (Committee Substitute for House Bill 2014) added W. Va. Code article 11-6N, which requires high impact data centers to file property returns with the Board of Public Works and directs the State Auditor to divide their property tax revenue under special distribution rules. Section 11-6N-4(a) applies those distribution rules on and after 1 July 2025.
- Geographic scope
- West Virginia
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- West Virginia Legislature
Dates
- Adopted
- 30 April 2025
- Effective
- Several dates apply; see the source
- Scheduled expiration
- 31 December 2055
- Ended
- Not recorded as ended
- Completion condition
- Article 11-6N sunsets under section 11-6N-5: its provisions "shall sunset, expire, and be of no force and effect on or after December 31, 2055."
- Source document
- The source page states no document date
- Last checked
- 22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
West Virginia's 2025 House Bill 2014 created a property valuation and tax distribution regime for high impact data centers in Code article 11-6N. These data centers file property returns with the Board of Public Works, and the State Auditor distributes their property tax revenue under special rules that apply on and after 1 July 2025. The Governor approved the act on 30 April 2025, and the act as a whole took effect on 11 July 2025. The article also bars payment-in-lieu-of-taxes agreements and tax increment financing for this property, and it sunsets on 31 December 2055. Whether the regime lowers any data center's tax liability was not determined.
What this does not establish
- No single effective day is stored: the distribution rules start on 1 July 2025 by their own text, while the act took effect on 11 July 2025 according to the bill status page.
- The same act's microgrid and local-preemption provisions are separate and are not part of this record.
- 31 December 2055 is the sunset printed in section 11-6N-5 of the enrolled act. The current Code article was not re-checked for 2026 amendments because the Legislature's robots.txt disallows the /WVCODE/ path.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement HB 2014: certified microgrid and high impact data center program; local preemption (In effect)
Sources
https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2014%20sub1%20enr.pdf
- West Virginia Legislature bill status, HB 2014 (2025) Approval date and act effective date