WV HB2496

Changes real estate and personal property tax payments from two installments to four quarterly installments

Establishes quarterly payment schedule: first installment due September 1 (delinquent October 1), second due December 1 (delinquent January 1), third due March 1 (delinquent April 1), fourth due July 1 (delinquent August 1)

Maintains the existing 2.5% discount for taxes paid on or before due dates and 9% annual interest rate on delinquent payments

Requires sheriffs to update public notices and taxpayer mailings to reflect the new quarterly payment schedule