This bill amends the Code of West Virginia to allow for the quarterly payment of real estate taxes, changing the current payment structure from two installments to four. Specifically, the first installment is due on September 1, the second on December 1, the third on March 1, and the fourth on July 1 of the assessment year. Each installment has a corresponding delinquency date, and taxpayers who pay on or before the due date are eligible for a 2.5% discount. Additionally, the bill clarifies that the sheriff must provide notice of tax payment locations and deadlines, and it allows for the acceptance of credit card payments for taxes, with the sheriff having the discretion to set associated fees.

The bill also includes provisions for the sheriff to send annual tax tickets to taxpayers, detailing the taxes owed and payment methods. It emphasizes that failure to send or receive these notices does not impair the right to collect taxes or any associated penalties. Furthermore, the Tax Commissioner is granted the authority to create rules for alternative installment payment options beyond those specified in the bill. Overall, the legislation aims to enhance the flexibility and accessibility of property tax payments for residents of West Virginia.

Statutes affected:
Introduced Version: 11A-1-3, 11A-1-8