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Bill

Bill

HB 4367

Allowing for surplus money collected above voter approved excess levy requests to remain with specific county and placed in general fund

2026 Regular Session Introduced by Keith Marple and 1 co-sponsor

Bill permits counties to keep surplus property tax revenue from voter-approved excess levies in their general fund instead of restricting or returning it.

To House Finance
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Bill Summary · HB 4367

Legislative bill overview

HB 4367 allows West Virginia counties to retain surplus funds collected from voter-approved excess levies beyond what was requested, depositing the overage into the county's general fund rather than returning it to taxpayers or a separate account. This changes current practice regarding how excess property tax revenues are handled after voter authorization.

Why is this important

This affects county budgeting flexibility and taxpayer expectations. When voters approve an excess levy for a specific purpose, they typically expect funds to be used for that purpose or returned; allowing counties to redirect surpluses to general operations changes that social contract and gives counties more discretionary spending power without additional voter approval.

Potential points of contention

  • Taxpayer trust and intent: Voters approve excess levies for stated purposes; redirecting surpluses to general funds may violate the spirit of voter authorization and reduce accountability for the original levy's purpose
  • Fiscal responsibility concerns: Counties could collect more than needed for approved purposes without voter input on how the excess is spent, potentially enabling inefficient spending
  • Precedent for local control: Supporters may argue this increases county flexibility and fiscal autonomy, while critics may see it as weakening taxpayer oversight of public funds

Compiled from official sources — confirm details with the bill’s official record.

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