County authority to impose a vacancy tax

HB 4738 Text

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Introduced Version

House Bill 4738 History

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Key:
Green
= existing Code.
Red
= new code to be enacted

WEST virginia legislature
2026 regular session
Introduced
House Bill 4738
By Delegate Young
[Introduced; referred
to the Committee on]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §7-1-3uu, relating to the ability of the county authority to impose a vacancy tax on vacant or mostly vacant structures; providing for a legislative purpose; granting authority; providing for definitions; providing for the imposition of vacancy tax; providing for notice and appeal; providing for collection and lien; creating exemptions; and providing rulemaking authority.
Be it enacted by the Legislature of West Virginia:

ARTICLE 1. COUNTY COMMISSIONS GENERALLY.

§7-1-3uu. County authority to impose a vacancy tax on vacant or mostly vacant structures.

(a)
Legislative purpose
. – The Legislature finds that vacant and mostly vacant structures, particularly large commercial complexes, create public safety hazards, undermine economic development, depress surrounding property values, and impose significant public costs on counties. The purpose of this section is to authorize every county commission in this state to assess and collect a vacancy tax on such properties to encourage productive use of real property and reduce blight.
(b)
Authority granted
. – Notwithstanding any other provision of this code, the county commission of any county is authorized to impose an annual Vacancy Tax on real property containing a vacant structure or a mostly vacant structure as defined in this section. The vacancy tax shall be assessed, levied, and collected in the same manner as other ad valorem property taxes unless otherwise provided in this section.
(c)
Definitions
. As used in this section:
(1) "Structure" means any building or improvement affixed to real property that is subject to ad valorem taxation under chapter eleven of this code.
(2) "Vacant structure" means a structure that has remained unoccupied, unused, or not maintained for lawful residential, commercial, industrial, or institutional purposes for a continuous period of six months or longer, excluding periods of active renovation under a valid building permit or periods when the structure is actively listed for sale or lease.
(3) "Mostly vacant structure" means a structure or complex of structures in which more than 50 percent of the gross floor area has remained unoccupied or unused for lawful purposes for a continuous period of six months or longer, regardless of whether some tenants remain.
(4) "Owner" means the person or entity listed on the land books maintained by the county assessor.
(d)
Imposition of vacancy tax
. – The county commission may, by order entered of record, impose an annual vacancy tax on any parcel containing a mostly vacant structure. The commission may establish:
(1) A tax rate expressed as a percentage of the property's assessed value, or
(2) A flat fee schedule proportionate to the duration or severity of vacancy.
(e)
Notice and appeal
.
(1) Before assessing the vacancy tax, the county commission or assessor shall provide written notice to the owner by first class mail.
(2) The owner shall have at least 30 days to contest the classification or present evidence of occupancy or exemption.
(3) A final determination of the county commission may be appealed to the circuit court.
(f)
Collection and lien
. – The vacancy tax shall be collected by the sheriff as other property taxes are collected. Unpaid vacancy tax constitutes a lien on the property and shall be enforced as other tax liens under chapter eleven a of this code.
(g)
Exemptions
. – The county commission may exempt from the vacancy tax any property that is:
(1) Under active renovation with a valid building permit;
(2) Actively listed for sale or lease at a reasonable market price;
(3) Temporarily unoccupied due to fire, flood, or natural disaster;
(4) Unoccupied due to documented hardship, including medical issues, loss of employment, or other significant life events;
(5) Owned by an individual who is making a good faith effort to rehabilitate the structure but is experiencing financial limitations, delays in securing financing, or other obstacles that prevent continuous construction:
Provided
, That the owner demonstrates reasonable progress, intent to complete rehabilitation, and adherence to applicable safety standards;
(6) A seasonal use property.
(h)
Rulemaking authority
. – A county commission may adopt rules, procedures, or standards necessary to implement this section.

NOTE: The purpose of this bill relates to the ability of the county authority to impose a vacancy tax on vacant or mostly vacant structures. The bill provides for a legislative purpose. The bill grants authority. The bill provides for definitions. The bill provides for the imposition of a vacancy tax. The bill provides for notice and appeal. The bill provides for collection and lien. The bill creates exemptions. Finally, the bill provides rulemaking authority.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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