Bill Text: WV HB2496 | 2025 | Regular Session | Introduced
Bill Title: To allow quarterly payments on real estate taxes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2025-02-17 - To House Finance [HB2496 Detail]
Download: West_Virginia-2025-HB2496-Introduced.html
WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
Introduced
House Bill 2496
By Delegate Street
(By Request)
[Introduced February 17, 2025; referred to the Committee on Finance]
A BILL to amend and reenact §11A-1-3 and §11A-1-8 of the Code of West Virginia, 1931, as amended, relating to payment of real estate taxes quarterly.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-3. Accrual; time for payment; interest on delinquent taxes.
(a) All current taxes assessed on real and personal property may be paid in two quarterly installments. The first installment shall be payable on September first of the year for which the assessment is made, and shall become delinquent on October first. the second The fourth installment shall be payable on the first day of the following March and shall become delinquent on April first The second installment shall be payable on December first of the year for which the assessment is made, and shall become delinquent on January first. The third installment shall be payable on March first of the year for which the assessment is made, and shall become delinquent on April first. The fourth installment shall be payable on July first; of the year for which the assessment is made, and shall become delinquent on August first. Taxes paid on or before the date when they are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest at the rate of nine percent per annum shall be added from the date they become delinquent until paid.
(b) With regard to real and personal property taxes, when any return, claim, statement or other document is required to be filed, or any payment is required to be made within a prescribed period or before a prescribed date, and the applicable law requires delivery to the office of the sheriff of a county of this state, the methods prescribed in §11-10-5(f) of this code for timely filing and payment to the Tax Commissioner or Department of Tax and Revenue shall be the same methods utilized for timely filing and payment with such the sheriff. Nothing contained in this subsection (b) shall prohibit the sheriff from establishing additional methods of payment in accordance with the provisions of section §11A-1-8 of this code.
§11A-1-8. Notice of time and place for payment; mailing of tax tickets.
(a) The sheriff may give notice by posting at not less than six public places in each magisterial district, for at least 10 days before the time appointed, that between July 15, and the 31st day of August he or she will attend at one or more of the most public and convenient places in each district, such places to be specified in the notice, for the purpose of receiving taxes due by the people residing or paying taxes in such district. The notice shall also state that those who pay the first installment quarterly installments of their taxes on or before the first day that the installments are due September 1 will be entitled to a discount of two and one-half percent. Like notice may be given that between January 15, and the twenty-eighth day of February on or before the first day that installments are due for each of the following quarterly installments. The sheriff will again appear in each district for the collection of taxes, and that those who pay their second installment on or before March 1 quarterly installments will be entitled to the same discount. Failure of the sheriff to post such lists shall may not impair the right to collect such taxes, the right to collect any interest or penalty imposed as a result of the failure to pay such taxes or the methods of enforcing the payment of such taxes, interest or penalty.
The county commission of any county may order that the above notice shall also be given by advertisement. Such an order, once entered, shall continue in effect until rescinded by the county commission. Upon entry of such order, the sheriff shall, besides posting as required above, publish the proper notice as a Class II legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county. Such notice shall be so published within fourteen consecutive days next preceding July 15, or January 15, as the case may be. For every failure so to advertise, the sheriff shall forfeit $100.
Notwithstanding the foregoing provisions, the sheriff shall send to every person owing real or personal property taxes a copy of such taxpayers annual tax ticket or tickets showing what tax is due and how such the tax may be paid. Such copy shall be sent to the last known address of such taxpayer by first class United States mail.
Failure of the sheriff to send or failure of the taxpayer to receive such the copy shall may not impair the right to collect such the taxes, the right to collect any interest or penalty imposed as a result of the failure to pay such taxes or the method of enforcing the payment of such taxes, interest or penalty.
At such time as the sheriff prepares the delinquent list for real property, he or she shall compare such list with a copy of the landbooks most recently delivered by the assessor to the board of review and equalization pursuant to section §11-3-19 of this code. The assessor shall make a copy of said landbooks available to the sheriff. If property on the delinquent list should appear as a transfer on said landbooks with the delinquent owner as the transferor, the sheriff shall send to the transferee at his or her last known address by first class United States mail a copy of the annual tax ticket or tickets showing what taxes are due upon the real property of such the transferee and how they may be paid as prescribed in this section.
Failure of the sheriff to send or failure of the taxpayer to receive such copy shall may not impair the right to collect such taxes, the right to collect any interest or penalty imposed as a result of the failure to pay such taxes or the method of enforcing the payment of such the taxes, interest or penalty.
(b) In addition to the notice of real or property taxes owed, provided in this section, the county commission of any county may order that the sheriff include in the mailing notice of any taxes or other fees owed to the county or a municipality in the county.
(c) (1) The sheriff may accept credit cards in payment of any of the taxes, interest or penalty described in this section. The type of credit card accepted shall be at the discretion of the sheriff.
(2) The sheriff may set a fee to be added to each credit card transaction equal to the charge paid by the state, county, sheriff or taxpayer for the use of the credit card by the taxpayer. Except for fees imposed pursuant to this subdivision, no other fees for the use of a credit card may be imposed upon the taxpayer.
(3) Except as provided in subsection (a) of this section, in no event shall may the sheriff discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for the payment of the tax liability.
(d) The Tax Commissioner may promulgate legislative rules to provide for the payment of tax liability by installment payments other than those prescribed in subsection (a) of this section.
NOTE: The purpose of this bill is to permit quarterly payment of property taxes.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
