About this programme
The High Technology Valuation Act is a West Virginia state tax incentive, listed by the West Virginia Department of Economic Development, aimed at high-technology and internet advertising businesses operating servers and computer equipment in the state. It is codified in state law as W. Va. Code Article 11-6J, titled 'Special Method for Valuation of Certain High-Technology Property.'
It lowers the property tax burden on qualifying tech equipment and exempts related purchases from sales tax, reducing the cost of building out server and computing infrastructure in West Virginia.
How it works
Tangible personal property, including servers, that is directly used in a high-technology business or an internet advertising business is valued for property tax purposes at 5% of its original cost, rather than full value.
Purchases of prewritten computer software, computers, computer hardware, servers, building materials, and other tangible personal property for direct use in a qualified high-technology or internet advertising business are exempt from sales tax.
Who can apply
The business must be a West Virginia high-technology business or internet advertising business, and the equipment or purchases must be directly used in that business.
Frequently asked
How much does this reduce my property tax?
Qualifying servers and computer equipment are valued for property tax purposes at 5% of their original cost, instead of full value.
Does this cover sales tax too?
Yes. Purchases of prewritten computer software, computers, computer hardware, servers, building materials, and other tangible personal property for direct use in a qualifying business are exempt from sales tax.
Who qualifies?
High-technology businesses and internet advertising businesses operating in West Virginia, for equipment and purchases directly used in that business.
Where is this written into state law?
W. Va. Code Article 11-6J, 'Special Method for Valuation of Certain High-Technology Property,' as listed in the West Virginia Code's table of contents for Chapter 11 (Taxation).
More funding in West Virginia
Business Accelerator Program (BAP) at the Downtown Innovation Hub
University of Charleston · West Virginia
A free accelerator for established West Virginia small businesses with over $250,000 in revenue and at least one employee.
Economic Opportunity Tax Credit (small business job-creation track)
West Virginia Department of Economic Development · West Virginia
A $3,000 tax credit per new job for five years for small West Virginia businesses creating under 10 jobs.
Entrepreneurship and Innovation Investment Fund: Phase 0 Award
West Virginia Small Business Development Center (WV SBDC), In-Tech Program · West Virginia
A $2,500 state grant for West Virginia businesses that submit a federal SBIR or STTR Phase I proposal.
Entrepreneurship and Innovation Investment Fund: Phase I/II Matching Award
West Virginia Small Business Development Center (WV SBDC), In-Tech Program · West Virginia
State matching funds for West Virginia businesses that win a federal SBIR or STTR Phase I or II award.
FASTER WV Revolving Loan Fund
Advantage Valley, Inc. · West Virginia
Loans of $5,000 to $50,000 for startups in the Charleston-Huntington region who cannot get a bank loan.
FASTER WV Technical Assistance Grants
Advantage Valley, Inc. · West Virginia
Covers marketing, website, legal, financial and business-planning services for entrepreneurs in the Charleston-Huntington region.
All 9 programmes in West Virginia →
Reviewed 2026-09-25. Programmes change, so check eligibility, amounts and deadlines on the official page before you apply. CapEasy is a private firm and is not part of any government body.