This bill proposes an amendment to the Code of West Virginia, specifically targeting the commission structure for sheriffs in their role as county treasurers. The legislation recognizes that since July 1, 1955, sheriffs have been assigned new and additional duties through various legislative enactments, which justifies an increase in their tax collection commission. The bill also acknowledges that federal legislation may impose further duties on county sheriffs, warranting a similar increase in compensation.

Beginning July 1, 2026, the bill stipulates that once a sheriff collects 85 percent of the total taxes assessed on real and personal property, they will receive an annual commission of $30,000, up from the previous amount of $15,000. This commission will be charged against the funds from which the taxes are collected and will be integrated into the sheriff's regular budgeted compensation. The intent of the bill is to enhance the financial incentives for sheriffs in their tax collection efforts.

Statutes affected:
Introduced Version: 11A-1-17