WEST virginia legislature 2026 regular session Committee Substitute for Senate Bill 167 By Senators Smith (Mr. President) and Hamilton [Reported January 28, 2026, from the Committee on Government Organization] A BILL to amend and reenact §11-8-6e and §11-8-9 of the Code of West Virginia, 1931, as amended, relating to meetings of local levying bodies; clarifying when those bodies may conduct late meetings and file late reports; and revising procedure for calculation of reduced levy rates.

№ lp_2_1_30164

File format: docx Character count: 8783 File size: 36 KB

A legislative bill proposing changes to the tax rate calculation process for property taxes in West Virginia, including procedures for local levying bodies to adjust tax rates following property appraisals.

Year: 2026

Region / city: West Virginia

Topic: Taxation, Property Tax, Levies

Document Type: Bill

Institution / Organization: West Virginia Legislature

Author: Senators Smith and Hamilton

Target Audience: Public officials, government organizations

Period of Validity: 2026

Date of Approval: January 28, 2026

Date of Changes: Not specified

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Ordinance Levying Taxes and Adopting the Budget for the City of Aliquippa for Fiscal Year 2023

Year: 2023

City / County: Aliquippa, Beaver County, Pennsylvania

Document Type: Ordinance

Governing Body: City Council of Aliquippa

Subject: Taxation and Budget Appropriations

Tax Types: Real Estate Tax, Earned Income Tax, Pension Contribution Tax

Effective Date: January 1, 2023

Amendments Referenced: Ordinance No. 1066 and prior recovery plan ordinances

Jurisdiction: City of Aliquippa

Legal Basis: Local Tax Enabling Act, Municipal Pension Plan Funding Standard and Recovery Act, Financially Distressed Municipalities Act

Topics: 11-8-6e 11-8-9 levying