W. Va. Code §§ 37-15-1 to 37-15-10 § 37-15-8
Effect on taxation.
Operative Text
Nothing in this article shall be construed to affect the taxation of factory-built homes.
West Virginia Code § 37-15-8 makes clear that the rules established in Article 15 — which governs house trailers, mobile homes, manufactured homes, and modular homes — have no bearing on how factory-built homes are taxed. Tax obligations for these properties remain governed by whatever tax laws apply independently of this article. The provision is essentially a carve-out, preserving the existing tax framework intact.
Plain English — not legal advice.
Operators and owners of factory-built home communities should understand that § 37-15-8 keeps taxation questions entirely separate from the landlord-tenant and regulatory provisions of Article 15. Compliant operators generally look to West Virginia's general property and personal tax statutes — not Article 15 — when addressing tax obligations related to factory-built homes. Consulting a tax professional familiar with West Virginia law is a common step for owners navigating these distinct frameworks.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
For tenants living in factory-built homes, § 37-15-8 clarifies that Article 15's protections and requirements do not alter the tax treatment of the home itself. This means any tax-related questions — such as how a home is classified for property tax purposes — fall outside the scope of Article 15 and are governed by separate state tax law. Tenant-rights organizations or legal aid services can help residents understand how these parallel frameworks may interact with their housing situation.
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.
Effective Timeline
References Out
No outbound references recorded yet for this provision.
References In
Rules and statutes that cite this regulation