Date Requested:January 22, 2011
Time Requested:11:01 AM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1857 Introduced HB2741
CBD Subject: SOLAR ENERGY ADDITIONS TO HOMES
FUND(S)
General Revenue Fund, local governments
Sources of Revenue
General Fund,Other Fund local property tax
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to exempt the construction or addition of active solar energy systems from real and personal property taxation.
    
    The loss of revenue to the State and local governments cannot be determined.
    
    Additional costs to the State Tax Department or local governments cannot be determined.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    The loss of revenue to the State and local governments for exempting the construction or addition of active solar energy systems from real and personal property taxation cannot be determined
    
    Additional costs to the State Tax Department or local governments cannot be determined.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill is to exempt the construction or addition of active solar energy systems from real and personal property taxation.
    
    West Virginia Constitution Article X, Section 1 requires that taxation is to be equal and uniform and that it is to be taxed in proportion to its value. The bill does not appear to satisfy those requirements.