---
type: "Bill"
title: "Exempting certain organizations from property taxation"
description: "Exempting certain organizations from property taxation"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2023"
identifier: "SB 149"
citation: "West Virginia SB 149 (2023)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Roberts"]
version_count: 2
action_count: 31
vote_count: 1
first_action: "2023-01-11"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/f5271c46-03f5-4fa4-8b79-1f59cb5cc52d"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=149&year=2023&sessiontype=RS&btype=bill"
source_hash: "9a53edefeb0a748131711ce8c1143d151b709c706aebf73fde19cc1f5eb6285e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 149 (2023) — Exempting certain organizations from property taxation

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb149%20enr.htm&yr=2023&sesstype=RS&i=149)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb149%20intr.htm&yr=2023&sesstype=RS&i=149)

## Votes

- Passage — **32–0** (pass) · upper

## Sponsors

- Roberts — primary (person)
- Azinger — cosponsor (person)
- Clements — cosponsor (person)
- Deeds — cosponsor (person)
- Karnes — cosponsor (person)
- Maroney — cosponsor (person)
- Maynard — cosponsor (person)
- Phillips — cosponsor (person)
- Stuart — cosponsor (person)
- Trump — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-11** Filed for introduction `filing`
- **2023-01-11** Introduced in Senate `introduction`
- **2023-01-11** Immediate consideration
- **2023-01-11** Committee reference dispensed
- **2023-01-11** Read 1st time `reading-1`
- **2023-01-11** Constitutional Rule Suspended (Roll No. 46)
- **2023-01-11** Read 2nd time `reading-2`
- **2023-01-11** Read 3rd time `reading-3`
- **2023-01-11** Passed Senate (Roll No. 47) `passage`
- **2023-01-11** Ordered to House
- **2023-01-16** Introduced in House `introduction`
- **2023-01-16** To Finance `referral-committee`
- **2023-01-16** To House Finance `referral-committee`
- **2023-03-06** Do pass
- **2023-03-07** On 1st reading, Special Calendar
- **2023-03-07** Read 1st time `reading-1`
- **2023-03-08** On 2nd reading, Special Calendar
- **2023-03-08** Read 2nd time `reading-2`
- **2023-03-09** On 3rd reading, Special Calendar
- **2023-03-09** Read 3rd time `reading-3`
- **2023-03-09** Passed House (Roll No. 591) `passage`
- **2023-03-09** Communicated to Senate
- **2023-03-09** Completed legislative action
- **2023-03-10** House Message received
- **2023-03-16** To Governor 3/16/2023 `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - Senate Journal `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - House Journal `executive-receipt`
- **2023-03-28** Approved by Governor 3/28/2023 `executive-signature`
- **2023-03-11** Approved by Governor 3/28/2023 - Senate Journal `executive-signature`
- **2023-03-11** Approved by Governor 3/28/2023 - House Journal `executive-signature`
- **2023-05-01** Chapter 304, Acts, Regular Session, 2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f5271c46-03f5-4fa4-8b79-1f59cb5cc52d`. Confidence: reported (aggregated from official West Virginia legislature records).