FISCAL NOTE
Date Requested: February 10, 2026
Time Requested: 04:52 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3951 |
Introduced |
SB896 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund, Local Governments
Sources of Revenue:
Other Fund General Fund and Local Property Tax
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
Summarize in a clear and concise manner what impact this measure will have on costs and revenues of state government.
The stated purpose of this bill is to establish when a sale may be suspended by the sheriff and provide a tax exemption to certain purchasers.
The impact of the provisions of this bill cannot be determined. The bill requires the sheriff to suspend the sale of any real estate under certain conditions. We cannot provide an accurate forecast for suspension of property sales by the county sheriffs.
Additional administrative costs cannot be determined.
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 |
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):
Please explain increases and decreases in personal services, current expenses, repairs and alterations, assets, other costs and revenues, including assumptions and data sources and delineation between start-up and ongoing costs. Please also include a long-range schedule of costs and revenues if fiscal impact is expected to vary in future years.
The impact of the provisions of this bill cannot be determined. The bill requires the sheriff to suspend the sale of any real estate that
1. has been previously conveyed by deed and no tax thereon is currently delinquent;
2. the tax lien thereon has been sold previously and not redeemed;
3. the tax lien thereon ought not to be sold the amount stated therein, or
4. the property is owned by a tax-exempt organization or entity, including the federal, state or local government or any political subdivisions thereof.
The sheriff must report to the county commission and auditor the reasons for the suspension.
Additional administrative costs cannot be determined.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
The stated purpose of this bill is to establish when a sale may be suspended by the sheriff and provide a tax exemption to certain purchasers.
It is unclear if the sheriff is the proper officer to suspend the sale. Under W. Va. Code §11A-3-42, the State Auditor presides over the sale of all lands certified pursuant to W. Va. Code §11A-3-8, not the sheriff. However, the sheriff is responsible for creating the list of delinquent lands for certification by the Auditor under W. Va. Code §11A-3-2 and publishing said list under W. Va. Code §11A-3-13.
The designation of the new section as §11A-3-7 may cause confusion because W. Va. Code §11A-3-69 references the repeal of the previous §11A-3-7 in 2022.
The amendment to §11A-3-62 adds a provision stating, “That in no event will the federal, state, or local government, or any political subdivision thereof owe property taxes for real estate after the date of acquisition of a property, and that all pre-existing fees, taxes, and liens imposed by the State of West Virginia or any political subdivisions thereof shall be extinguished upon the date of acquisition of a property by a government purchaser.” This provision may be problematic because it lacks the requirement that the property be used for public purposes as required in the exemption under §11-3-9(a) for “property belonging exclusively to any county, district, city, village, or town in this state and used for public purposes”. The incongruous language between this bill and the exemptions in §11-3-9(a) may cause confusion.
Person submitting Fiscal Note: Mark Muchow
Email Address: radfiscal@wv.gov