West Virginia 2023 Regular Session

West Virginia Senate Bill SB119

Introduced
1/11/23  

Caption

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

Impact

The enactment of SB119 would represent a significant change in how local governments manage the sale of tax-delinquent properties. By instituting a formal notification process, the bill seeks to protect property owners from inadvertently losing their properties without prior warning. It could also foster better communication between local government and its constituents, potentially reducing disputes and clarifying the responsibilities of property owners regarding tax obligations.

Summary

Senate Bill 119 seeks to amend the Code of West Virginia, specifically targeting the process that local sheriffs follow regarding delinquent property taxes. The bill mandates that before any real property can be sold due to unpaid taxes, the sheriff must send notices to the owners of record and to any residents or occupants of the affected property. This requirement aims to ensure that property owners are adequately informed of potential tax repercussions and the subsequent sale of their property.

Sentiment

The sentiment surrounding SB119 appears largely favorable towards enhancing owner notifications regarding tax delinquencies. Supporters appreciate the bill’s attempt to provide necessary protections for property owners, aiming to prevent financial hardships stemming from unawareness of tax obligations. However, concerns may arise about the effectiveness of notice delivery and whether the costs associated with sending notices could lead to additional burdens on the local government budget.

Contention

While the bill is generally viewed positively, notable points of contention include the administrative burden it may place on sheriffs and local authorities tasked with implementing the notification process. There might be debates about the adequacy of the proposed notice methods and whether they truly reach all pertinent stakeholders, including those without a permanent address. Additionally, some may question whether the provisions strike the right balance between protecting property rights and enabling efficient tax collection.

Companion Bills

No companion bills found.

Previously Filed As

WV SB36

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

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 SB548

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

WV HB4524

Reducing the rate of interest on delinquent property taxes

WV HB3202

Clarifying what parties are entitled to redeem delinquent property

WV SB750

Modifies provisions relating to the collection of delinquent property taxes

WV SB1511

Modifies provisions relating to the collection of delinquent property taxes

WV LD2262

An Act to Amend the Process for the Sale of Foreclosed Properties Due to Nonpayment of Taxes

Similar Bills

CA SB964

Property tax: tax-defaulted property sales.

CA SB561

Fallen Leaf Lake Community Services District: State audit.

CA AB1317

Asset forfeiture: human trafficking.

HI HB2594

Relating To Real Property.

CA SB812

Property taxation: tax-defaulted property sales: minimum price.

CA SB415

High-speed rail: rights-of-way.

HI SB2617

Relating To Real Property.

HI HB2542

Relating To Real Property.