West Virginia 2024 Regular Session

West Virginia House Bill HB5630

Introduced
2/12/24  

Caption

Requiring that county assessors send out notice to taxpayers when their property tax increases

Impact

The proposed changes in HB 5630 could have significant implications for both taxpayers and county assessors. By instituting a clear notification process, the bill asserts taxpayer rights, allowing owners to contest increases they believe are unwarranted. Furthermore, it places an emphasis on fairness in property taxation, as the timely notification gives taxpayers the opportunity to respond effectively before their assessments and taxes are finalized. The requirement for notices to be sent via first-class mail or through public advertisement adds another layer of accountability in the assessment process.

Summary

House Bill 5630 is designed to amend current provisions related to property assessments in West Virginia, specifically regarding notifying property owners of increases in their assessed property values. The bill mandates that county assessors send a notice to taxpayers whenever their property's assessed value exceeds five percent of the previous year's valuation, provided the increase equals or exceeds $750. This initiative aims to enhance transparency in property tax assessments and ensure that property owners are not taken by surprise with sudden increases in their tax liability.

Sentiment

Initial sentiment surrounding HB 5630 appears to be supportive among housing advocates and taxpayer rights groups who view the bill as a necessary step towards fair taxation. However, some concerns may arise from county officials who might see this as an additional bureaucratic obligation that complicates their assessment processes. Overall, the sentiment seems to reflect a general consensus on the need for more proactive communication between assessors and taxpayers.

Contention

While the bill is firmly rooted in improving taxpayer awareness and engagement, it may also raise points of contention regarding the additional workload placed on county assessors. Critics may argue that the requirement could burden already stretched resources, particularly in counties with limited staff. Furthermore, defining the conditions under which notifications are deemed necessary could lead to disputes about assessment criteria and timing, potentially complicating the intent of the bill.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2344

Relating to providing a cap on property taxes

WV SB119

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

WV HB3334

Valuation of industrial property and natural resources property by Tax Commissioner

WV SB701

Updating administration and requirements of Managed Timberland Program

WV HB3202

Clarifying what parties are entitled to redeem delinquent property

WV SB548

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

WV HJR18

To established a tiered reduction on property taxes for disabled veterans.

WV SJR2

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

WV HJR8

Disabled Veteran’s Property Tax Exemption Amendment

WV HJR10

Senior Citizen Homestead Valuation Amendment

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.