W. Va. Code § 16-15 § 16-15-14
Tax and licensing exemptions.
Operative Text
(a) The authority shall be exempt from the payment of any taxes or fees to the state or any subdivision thereof, or to any officer or employee of the state or any subdivision thereof. The property of an authority shall be exempt from all local and municipal taxes. Bonds, notes, debentures and other evidences of indebtedness of an authority are declared to be issued for a public purpose and to be public instrumentalities and, together with interest thereon, shall be exempt from taxes. (b) All representatives of a housing authority, acting within the scope of carrying out the business and conducting the affairs of a housing authority, shall be exempt from all licensing requirements imposed by any law with respect to the sale, rental or management of real property or the improvement or development thereof, including requirements imposing any fee or charge.
West Virginia Code § 16-15-14 establishes broad tax and licensing exemptions for public housing authorities operating in the state. Under subsection (a), the authority itself, its property, and its debt instruments (such as bonds and notes) are shielded from state, local, and municipal taxes. Under subsection (b), individuals acting on behalf of a housing authority in the course of its official business are not required to hold real estate licenses or pay related fees when performing sales, rental, or property management functions for the authority.
Plain English — not legal advice.
Public housing authorities operating under West Virginia Code § 16-15-14 generally do not collect or remit property taxes on authority-owned real estate, nor do they pay state or local fees associated with their governmental functions. Representatives conducting authority business—such as leasing units or managing properties—are not required to obtain standard real estate licenses or pay licensing fees that would otherwise apply to private operators. Compliant authorities typically document that their representatives are acting within the official scope of authority business to support the licensing exemption.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
West Virginia Code § 16-15-14 governs the tax and licensing status of the public housing authority itself, not the rights of individual tenants. Residents of public housing should be aware that the authority's exemptions from taxes and licensing requirements reflect its governmental character, which can affect how it is regulated compared to private landlords. Tenants with questions about how their housing authority operates or about their own rights within public housing may find guidance through tenant-rights organizations or the West Virginia Legal Aid network.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 26, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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