Bill > SB701

This bill, effective July 1, 2026, modifies how sheriffs in West Virginia are compensated for collecting property taxes by establishing a tiered commission system. Currently, sheriffs act as county treasurers and are responsible for collecting various taxes. This legislation acknowledges that sheriffs have taken on increasing duties over time, justifying adjustments to their commissions. Under the new system, a sheriff's commission will be a fixed dollar amount based on the percentage of total real and personal property taxes they successfully collect within a fiscal year. Specifically, if a sheriff collects between 85% and less than 90%, they will receive $20,000; if they collect between 90% and less than 95%, they will receive $25,000; and if they collect 95% or more, they will receive $30,000. These commissions will be charged against the funds for which the taxes are collected and will be considered part of the sheriff's regular annual compensation.