WV HB4738

Authorizes county commissions to impose an annual vacancy tax on structures that have been unoccupied or unused for six months or longer, including properties where more than 50% of floor area is vacant

Counties may set the tax as either a percentage of assessed property value or a flat fee based on duration/severity of vacancy, with proceeds collected by the sheriff like other property taxes

Requires written notice to property owners before assessment, with at least 30 days to contest the classification and the right to appeal final determinations to circuit court

Exempts properties under active renovation with valid permits, actively listed for sale/lease at reasonable market prices, temporarily unoccupied due to disaster, seasonal use properties, and cases of documented hardship or good-faith rehabilitation efforts

Unpaid vacancy taxes become liens on the property enforceable under existing tax lien procedures