FISCAL NOTE
Date Requested: February 18, 2026
Time Requested: 04:19 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 4204 |
Introduced |
SB983 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to establish a centralized tax lien registry to improve tax collection efficiency, enhance transparency, support economic development, and reduce administrative burden.
The provisions of this bill would improve tax collection efficiency with enhanced transparency.
One-time additional administrative costs would be $181,950 in FY2027. The costs would be for the development of an online tax lien registry. This cost includes personnel costs for IT development and testing.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
181,950 |
0 |
| Personal Services |
0 |
150,000 |
0 |
| Current Expenses |
0 |
4,950 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
27,000 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The provisions of this bill would improve tax collection efficiency with enhanced transparency.
One-time additional administrative costs would be $181,950 in FY2027. The costs would be for the development of an online tax lien registry. This cost includes personnel costs for IT development and testing.
Memorandum
Person submitting Fiscal Note: Peter Shirley
Email Address: RADfiscal@wv.gov