{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-wv-high-tech-valuation-20261025","kind":"incentive_program","state_codes":["wv"],"subject":"West Virginia high technology direct use tax treatment","scope":"Primary business and item specific assessor gates; valuation separate from tax rate and individual benefits.","fields":{"wv_hightech_valuation_basis":{"value":"Current posted high technology direct use valuation and eligibility sections, not universal data center tax exemption.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"status":{"value":"program","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"salvage_definition":{"value":"Section11-6J-2defines salvage value as five percent of original cost. Valuation basis not five percent tax rate or total campus value.","source_ids":["wv-high-tech-6j2-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"direct_use_gate":{"value":"Section11-6J-3values servers and tangible personal property directly used in defined high technology or Internet advertising business at salvage value for ad valorem taxation. No blanket land or building valuation claim.","source_ids":["wv-high-tech-6j3-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"primary_activity":{"value":"Section11-15-9hhigh technology definition requires enumerated primary business activity, including electronic data processing and specified design or network/system services; secondary or incidental IT supporting another business does not qualify by itself.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"advertising_boundary":{"value":"Internet advertising definition requires for profit primary advertising activity for remuneration using Internet as sole advertising communications medium. Not every business with website or online advertising.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"assessor_determination":{"value":"County assessor determines in writing whether each server or specific property item directly used in qualifying business; qualifying determination notified to Tax Commissioner with required information. No named written determination reviewed.","source_ids":["wv-high-tech-assessor-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"sales_scope":{"value":"Section11-15-9ha7exempts sales of specified prewritten software, computers, hardware, servers, building materials and property installed in building or facility for direct qualifying business use. Not all purchases, utility services or taxes exempt.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"separate_framework":{"value":"Separate high impact data center11-6Nframework, appeals, full current tax code and individual assessments not reviewed. No presumed identical eligibility across programs.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"individual_qualification":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."}}}],"sources":{"wv-high-tech-6j2-20261025":{"url":"https://code.wvlegislature.gov/11-6J-2/","title":"West Virginia 11-6J-2definitions","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:39:26.708363+00:00","sha256":"649162dad3677ac0fc66fb14cc603ba72e58ab6871cc78788d2a84ccf4f9d229","tier":"A","establishes_status":["program"]},"wv-high-tech-6j3-20261025":{"url":"https://code.wvlegislature.gov/11-6J-3/","title":"West Virginia 11-6J-3valuation","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:39:27.218023+00:00","sha256":"374a857326ab95c9c79e28e82a7b17563d141a60724260ddfe5d384a582c5770","tier":"A","establishes_status":["program"]},"wv-high-tech-eligibility-20261025":{"url":"https://code.wvlegislature.gov/11-15-9h/","title":"West Virginia 11-15-9heligibility and sales exemptions","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:44:00.498013+00:00","sha256":"917d558ab92937759ba73967ffbc55ea0f3fd2acadd67873c8c4cd763afa9bdc","tier":"A","establishes_status":["program"]},"wv-high-tech-assessor-20261025":{"url":"https://code.wvlegislature.gov/11-6J-4/","title":"West Virginia 11-6J-4assessor determination","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:44:01.052333+00:00","sha256":"451698b977f1d00d7af95440e2434cf5ddb0dea380e0a3a57856fd4bb071d4a0","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-wv-high-tech-valuation-20261025","html":"<article><h3>West Virginia high technology direct use tax treatment</h3><p class=\"layer-scope\">Primary business and item specific assessor gates; valuation separate from tax rate and individual benefits.</p><dl class=\"layer-fields\"><dt>Wv hightech valuation basis</dt><dd>Current posted high technology direct use valuation and eligibility sections, not universal data center tax exemption.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Salvage definition</dt><dd>Section11-6J-2defines salvage value as five percent of original cost. Valuation basis not five percent tax rate or total campus value.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-6J-2/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Direct use gate</dt><dd>Section11-6J-3values servers and tangible personal property directly used in defined high technology or Internet advertising business at salvage value for ad valorem taxation. No blanket land or building valuation claim.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-6J-3/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Primary activity</dt><dd>Section11-15-9hhigh technology definition requires enumerated primary business activity, including electronic data processing and specified design or network/system services; secondary or incidental IT supporting another business does not qualify by itself.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Advertising boundary</dt><dd>Internet advertising definition requires for profit primary advertising activity for remuneration using Internet as sole advertising communications medium. Not every business with website or online advertising.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Assessor determination</dt><dd>County assessor determines in writing whether each server or specific property item directly used in qualifying business; qualifying determination notified to Tax Commissioner with required information. No named written determination reviewed.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-6J-4/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Sales scope</dt><dd>Section11-15-9ha7exempts sales of specified prewritten software, computers, hardware, servers, building materials and property installed in building or facility for direct qualifying business use. Not all purchases, utility services or taxes exempt.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Separate framework</dt><dd>Separate high impact data center11-6Nframework, appeals, full current tax code and individual assessments not reviewed. No presumed identical eligibility across programs.<span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Individual qualification</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Actual tax benefits</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://code.wvlegislature.gov/11-15-9h/\">West Virginia Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Statutory qualification and valuation framework, no individual eligibility or realized benefit. Locator: 11-6J-2,3,4and11-15-9h.</p></dd></dl></article>"}]}