The bill amends West Virginia Code §11A-1-17 to increase the commission that sheriffs receive for collecting property taxes, establishing a tiered system based on the percentage of taxes collected. Effective July 1, 2026, sheriffs will receive a commission of $20,000 if they collect between 85% and 90% of the total taxes levied, $25,000 for collections between 90% and 95%, and $30,000 for collections of 95% or more. This change is justified by the additional duties imposed on sheriffs as county treasurers over the years, as noted in the findings of the Legislature.

The bill also clarifies that the commission will be charged against the various funds for which the taxes are collected and will become a regular part of the sheriff's budgeted annual compensation, paid in accordance with existing provisions. This legislative change aims to incentivize higher tax collection rates by providing financial rewards based on performance.

Statutes affected:
Introduced Version: 11A-1-17
Committee Substitute: 11A-1-17
Enrolled Committee Substitute: 11A-1-17