In 2006, the West Virginia Tax Modernization Project said a full elimination of the business personal property tax would require a "substantial alternate source of revenue be found for use by local governments which would be under local control."
The West Virginia Association of Counties also doesn't want the freedom Maloney wants to give local authorities.
"My stock response to the Legislature when these bills come up to committee is - and I usually ask this when I'm at the podium - 'What will replace it?' " said Patti Hamilton, executive director of the county association. "And there's usually no response."
She said county commissions generally aren't in favor of losing one important tax and then having to create new ones.
Part of the reason is that new taxes would have trouble making up losses from the elimination of the personal property tax.
The personal property tax could be replaced with a county-level sales tax.
Local governments in other states fund services with local income or sales taxes but are prohibited from doing so in West Virginia. Even if they were allowed, Hamilton said there's not enough retail trade in some counties to make up for the loss of the business taxes.
She said the state would have to come up with a way to redistribute county revenue.
All of these implications are left unaddressed in Maloney's talk on the business personal property tax so far.
House Republicans last week offered a bit more detail about what they would do to help local governments cope with the lost revenue.
They are proposing what they call a "Tax Reduction Fund" to offset that revenue loss at the county level.
The fund would rely on increased tax collections from Marcellus and Utica shale natural gas drilling by diverting a certain percentage of those taxes into the new fund.
House Republicans said business personal property tax has a negative effect on businesses that is too great to ignore.
Asked for more details about Maloney's plan, the campaign provided none.
Instead, campaign manager Seth Wimer attacked Tomblin for backing taxes with "job-killing consequences." He said Maloney, a former businessman, wanted a "fairer, flatter and simpler tax system" that would - without explaining how - "generate more revenue to ensure a first-class education for our children."
The campaign also said Tomblin's comment that the state would need to offset tax reductions with increases elsewhere meant he wanted "more taxes," although Maloney also suggested there could be other taxes, like a local sales tax.
Tomblin campaign spokesman Chris Stadelman said Maloney's plans were proof he doesn't understand policy.
Stadelman said Tomblin "believes tax reductions should be done responsibly and with appropriate planning, not in a way that just shifts the burden from one group to another."