West Virginia 2022 Regular Session

West Virginia Senate Bill SB552

Introduced
2/1/22  
Refer
2/1/22  
Report Pass
3/1/22  
Engrossed
3/2/22  
Refer
3/3/22  
Refer
3/3/22  
Enrolled
3/12/22  
Passed
3/30/22  

Caption

Relating to tax sale process

Impact

The legislative changes proposed by SB552 will lead to the repeal of several existing provisions on tax sales and redefine how delinquent properties are managed. The modifications aim to lighten the burdens on both the state and property owners by ensuring efficient enforcement of tax claims. Local governments will now have clearer procedures for managing tax-delinquent properties, potentially lowering administrative costs and expediting the revenue recovery process. Additionally, community stakeholders, like land reuse agencies, will gain more straightforward access to tax-delinquent properties that may be vital for urban renewal initiatives.

Summary

Senate Bill 552 aims to reform the tax sale process for delinquent properties in West Virginia. It proposes significant changes to the existing laws governing the collection of delinquent taxes and the sale of tax liens on properties that have not been redeemed. The bill focuses on streamlining the process, enhancing notifications regarding property tax payment deadlines, and allowing sheriffs to accept credit card payments for taxes. Importantly, it establishes new procedures for the redemption of properties before tax liens are certified, which may benefit many taxpayers who are at risk of losing their properties due to unpaid taxes.

Sentiment

Overall, the sentiment surrounding SB552 appears to be supportive among legislators focused on improving municipal revenues and property management. However, there are concerns from some community advocates regarding the potential adverse effects on low-income property owners who may struggle to navigate the new processes. The balance between facilitating tax recovery for municipalities while protecting vulnerable taxpayers remains a crucial point of discussion among stakeholders.

Contention

Some points of contention include the fear that the expedited processes might lead to increased property losses among vulnerable populations, particularly in economically disadvantaged areas. Opponents argue that while improving the efficiency of tax collection is essential, the new measures must ensure that affected property owners receive adequate notice and opportunities to redeem their properties. This aspect will be critical in determining the overall reception of SB552 and its long-term implications for property rights in West Virginia.

Companion Bills

WV HB4524

Similar To Reducing the rate of interest on delinquent property taxes

Previously Filed As

WV HB4524

Reducing the rate of interest on delinquent property taxes

WV SB683

Relating to land sales by Auditor

WV SB548

Clarifying what parties can redeem delinquent property and limiting those entitled to bid

WV HB3202

Clarifying what parties are entitled to redeem delinquent property

WV SB135

Relating to acquisition and disposition of property by urban development authority

WV SB277

Requiring notice be sent to owners of record before real property can be sold due to nonpayment of taxes

WV SB91

Requiring notice be sent to owners of record before real property can be sold due to nonpayment of taxes

WV HB3253

Relating to late fees for property taxes

WV HB1663

Revenue and taxation; ad valorem tax; delinquent tax; sale procedures; online procedures; effective date.

WV HB4952

Relating to time frame of service of notice

Similar Bills

WV HB4524

Reducing the rate of interest on delinquent property taxes

WV HB2984

To revise the West Virginia Tax Increment Financing Act to authorize a county commission or municipal levying body to modify the termination times of certain districts

LA HB285

Creates the Alexandria Urban Renewal Authority (OR SEE FISC NOTE LF RV)

LA HB769

Creates the Shreveport Implementation and Redevelopment Authority (EN INCREASE LF RV See Note)

LA HB1104

Creates the Lafayette Parish Redevelopment Authority

LA HB531

Creates the Lafayette Parish Redevelopment Authority

LA HB90

Creates a redevelopment authority for the city of Jeanerette (OR INCREASE LF EX See Note)

LA HB1057

Creates a redevelopment authority for the city of Jeanerette (OR INCREASE LF EX See Note)