Bill > SB983

This bill establishes the "State Tax Lien Registration Act," creating a centralized, public online database managed by the West Virginia Tax Division where notices of tax liens will be filed and maintained. A "tax lien" is a legal claim against a taxpayer's property for unpaid state taxes, fees, penalties, or interest that are past the point of further administrative or judicial review ("final tax liability"). This registry will cover both real and personal property, tangible and intangible, belonging to any individual or entity ("person") that owes money to the state ("debtor"). Once a notice of tax lien is filed in this registry, it becomes "perfected," meaning it attaches to all of the debtor's current and future property within West Virginia for a period of 10 years, superseding any previous county-level filings. The registry will be accessible online for free, searchable by debtor name or lien number, and the Tax Division can sell bulk data from it to cover costs, though this information cannot be used for marketing or solicitation purposes. The bill also outlines procedures for revoking erroneous lien releases and grants the Tax Commissioner authority to create rules to implement the act, with its provisions taking precedence over conflicting laws for liens filed after its effective date.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=983&year=2026&sessiontype=RS&btype=bill