Read the full stored bill text
HB 4487 Text
skip navigation
SENATE
PRESIDENT
SENATORS
COMMITTEES
VIDEO/AUDIO
DISTRICT MAPS
SENATE CLERK
SENATE RULES
HOUSE
SPEAKER
DELEGATES
COMMITTEES
VIDEO/AUDIO
DISTRICT MAPS
HOUSE CLERK
HOUSE RULES
HOUSE STAFF
JOINT
INTERIM COMMITTEES
LEGISLATIVE ADMINISTRATOR
LEGISLATIVE SERVICES DIVISION
PUBLIC INFORMATION
LEGISLATIVE AUTOMATED SYSTEMS DIVISION
LEGISLATIVE AUDITOR'S OFFICE
PERFORMANCE EVALUATION & RESEARCH DIVISION
POST AUDIT DIVISION
BUDGET DIVISION
REGULATORY AND FISCAL AFFAIRS DIVISION
CLAIMS COMMISSION
CRIME VICTIMS
RULE-MAKING REVIEW
SPECIAL INVESTIGATIONS
JUDICIAL COMP. COMMISSION
JOINT RULES
STAFF INFO
BILL STATUS
BILL STATUS
BILL TRACKING
STATE LAW
WEST VIRGINIA CODE
ACTS OF THE LEGISLATURE
CODE OF 1931
WV CONSTITUTION
US CONSTITUTION
REPORTS
AGENCY REPORTS
AGENCY GRANT AWARDS
PERFORMANCE EVALUATIONS
POST AUDITS
EDUCATIONAL
CITIZEN’S GUIDE
INTERNSHIP PROGRAM
PAGE PROGRAM
PUBLICATIONS
PHOTO GALLERY
CAPITOL HISTORY
HOW A BILL BECOMES LAW
CONTACT
SENATE ROSTER
HOUSE ROSTER
PUBLIC INFO.
NEWS RELEASES
HELPFUL LINKS
Introduced Version
House Bill 4487 History
|
Email
Key:
Green
= existing Code.
Red
= new code to be enacted
WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
FISCAL NOTE
Introduced
House Bill 4487
By Delegates G. Howell, Sheedy, Bell, Jeffries, and Willis
[Introduced January 19, 2026; referred to the Committee on Finance]
A BILL to amend and reenact §11A-1-3 of the Code of West Virginia, as amended, relating to allowing for monthly payments on current real and personal property taxes, with a mechanism to allow for minor charges for those that take advantage of spreading these taxes out over many months.
Be it enacted by the Legislature of West Virginia:
ARTICLE 1. accrual and collection of taxes.
§11A-1-3. Accrual; time for payment; interest on delinquent taxes.
(a) All current taxes assessed on real and personal property may be paid in two installments. The first installment shall be payable on September first of the year for which the assessment is made
,
and shall become delinquent on October first; the second installment shall be payable on the first day of the following March and shall become delinquent on April first. Taxes paid on or before the date when they are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest at the rate of nine percent per annum shall be added from the date they become delinquent until paid.
(b) With regard to real and personal property taxes, when any return, claim, statement or other document is required to be filed, or any payment is required to be made within a prescribed period or before a prescribed date, and the applicable law requires delivery to the office of the sheriff of a county of this state, the methods prescribed in §11-10-5f of this code for timely filing and payment to the Tax Commissioner or Department of Tax and Revenue shall be the same methods utilized for timely filing and payment with such sheriff. Nothing contained in this subsection (b) shall prohibit the sheriff from establishing additional methods of payment in accordance with the provisions of §11A-1-8a of this code.
(c) As an alternative to the payment of taxes in two installments as listed in subsection (a) of this section, all current taxes assessed on real and personal property may also be paid on a monthly basis. If a person chooses this option, a convenience fee of two and one-half percent shall be assessed to each monthly payment.
NOTE: The purpose of this bill is to allow for monthly payments on current real and personal property taxes.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
Bill Status
|
Bill Tracking
|
Legacy WV Code
|
Bulletin Board
|
District Maps
|
Senate Roster
|
House Roster
|
Live
|
Blog
|
Jobs
|
Links
|
Home
This Web site is maintained by the
West Virginia Legislature's Office of Reference & Information.
|
Terms of Use
|
Webmaster
| © 2026 West Virginia Legislature **
Print On Demand
Name:
Email:
Phone: