West Virginia Tax Division Announces Small Business Property Tax Adjustment Credit Details

The West Virginia Tax Division has announced information about the Small Business Property Tax Adjustment Credit, a refundable credit for eligible small businesses. This credit allows small businesses with an aggregate appraised personal property value of $1 million or less to receive 50 percent of the amount of West Virginia personal property taxes timely paid, minus any credit received from the Motor Vehicle Property Tax Adjustment Credit. [W. Va. Tax Div., Publication TSD-456), 01/30/26]
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