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HB4823 • 2026
Allowing for taxes to be paid quarterly
Allowing for taxes to be paid quarterly
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-26
H
To House Finance
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2026-01-26
H
Introduced in House
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2026-01-26
H
To Finance
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2026-01-26
H
Filed for introduction
Official Summary Text
Allowing for taxes to be paid quarterly
Current Bill Text
Read the full stored bill text
HB 4823 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 4823 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 4823 By Delegate Pritt [Introduced January 26, 2026; referred to the Committee on Finance] A BILL to amend and reenact §11A-1-3 of the Code of West Virginia, 1931, as amended, relating to allowing for payment of real property taxes to be made on a quarterly basis rather than on a twice a year basis. 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 four installments. (b) Taxes that are paid biannually are subject to the following requirements: (1) 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. (c) Taxes that are paid quarterly are subject to the following requirements: (1) The Department of Tax and Revenue shall establish the dates upon which the quarterly tax payments are due. Quarterly bills shall be mailed to taxpayers as a reminder of payment due per quarter. Taxes paid on or before the date when they are payable shall be subject to a discount of two and one-half percent. (b) (d) 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) (d) shall prohibit the sheriff from establishing additional methods of payment in accordance with the provisions of section eight-a of this article. NOTE: The purpose of this bill is to provide an option that real property taxes may be allowed to be paid on a quarterly basis. 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: