Bill > HB5566

This bill establishes the "State Tax Lien Registration Act" in West Virginia, creating a centralized, public online database called the State Tax Lien Registry, maintained by the Tax Division, to record and manage tax liens for unpaid final tax liabilities owed to the state. A "final tax liability" is defined as any state tax, fee, penalty, or interest that is not subject to further administrative or judicial review. The registry will include details such as the debtor's name and last-known address, the amount owed, and the date of filing, and will apply to both real and personal property. Once a tax lien is filed in the registry, it is considered "perfected," meaning it attaches to all of the debtor's current and future property within the state and remains valid for 10 years unless released by the Division. The bill also specifies that information in the registry will be accessible online for free, but prohibits its use for survey, marketing, or solicitation purposes, with legal action authorized to prevent such misuse. The Tax Commissioner is granted authority to revoke erroneous lien releases and to promulgate rules to implement the Act, with the provisions of this Act taking precedence over conflicting laws regarding tax lien filing and recordation for liens filed after its effective date.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5566&year=2026&sessiontype=RS&btype=bill