Bill > HB4823

This bill amends West Virginia law to allow taxpayers the option to pay their real and personal property taxes in four installments, or quarterly, instead of the current two installments. The Department of Tax and Revenue will be responsible for setting the specific due dates for these quarterly payments and will mail bills to taxpayers as reminders. Similar to the existing biannual payment option, taxes paid on time, whether in two or four installments, will be eligible for a two and one-half percent discount, and delinquent taxes will accrue interest at nine percent per annum. The bill also clarifies that the methods for timely filing and payment to the Tax Commissioner or Department of Tax and Revenue, as outlined in another section of the code, will also apply to payments made to county sheriffs, though sheriffs may offer additional payment methods.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4823&year=2026&sessiontype=RS&btype=bill