Date Requested: March 16, 2021
Time Requested: 03:05 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
3396 Introduced HB3253
CBD Subject: County Officials


Local Funds

Sources of Revenue:

Other Fund Local Government - Property Tax

Legislation creates:

Decreases Existing Revenue

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

The purpose of proposed House Bill 3253 is to limit the amount of fees for late payment of property taxes; limit the amount of charges that may be levied on delinquent property; provide that no penalty may exceed the lesser of $1,000 or the amount of actual tax due; limit publication charges; and, provide for a limitation of late fees

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0

Explanation of above estimates (including long-range effect):

We do not have records available to us which would allow us to reasonably estimate what the precise financial impacts would be on budgets of respective counties and the respective county boards of education if the proposed legislation is enacted. However, we do believe the passage and implementation of the Bill would result in a reduction of available revenues to fund county budgets and the budgets of county boards of education. In addition, we do not have the capability to assess what the potential impacts might be on taxpayer behavior in terms of timely payment of assessed property taxes by the established due date if limitations were placed on the current late payment fee structures in place.


We have no additional comments regarding the proposed legislation.

    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: