WV HB2184

Creates an alternative monthly payment option for real and personal property taxes, in addition to the existing two-installment system (September 1 and March 1 due dates)

Imposes a 2.5% convenience fee on each monthly payment for taxpayers who choose the monthly payment option

Maintains existing payment structure: first installment due September 1 (delinquent October 1), second installment due March 1 (delinquent April 1)

Preserves the 2.5% discount for taxes paid on or before due dates and the 9% annual interest penalty for delinquent payments under the standard payment method