West Virginia Business Resource Directory

West Virginia Tax DepartmentProgram: Special Property Tax Valuation For Air and WaterPollution Abatement EquipmentFinancial AssistanceS t a t e w i d eContactTaxpayer Services Division304.558.33331.800.982.8297TaxWVTaxAid@wv.govTargetAudienceFundingEntities having a property tax liability for Air and Water Pollution AbatementEquipmentN/ATotal available: N/AMinimum or maximum amount a participant can receive:ApplicationProcessAnnual application filed with the Assessor is required.Deadlines:Property tax return filing deadlines apply.DescriptionEligibleApplicantsRestrictionsSpecial property tax valuation at 5% of cost instead of fair market value: ((5% xCost of the Property) x 60%) x Rate = Tax.Entities having a property tax liability for Air and Water Pollution AbatementEquipment.Failure to fulfill statutory requirements may result in denial of the valuation.W E S T V I R G I N I A D E V E L O P M E N T O F F I C E D–63