WV HB4823

Amends West Virginia Code §11A-1-3 to allow property owners to pay real and personal property taxes in four quarterly installments instead of the current two semi-annual payments

Maintains the existing biannual payment option with first installment due September 1 (delinquent October 1) and second installment due March 1 (delinquent April 1)

Requires the Department of Tax and Revenue to establish due dates for quarterly payments and mail quarterly bills to taxpayers as payment reminders

Preserves the 2.5% discount for taxes paid on or before due dates under both payment schedules

Retains the 9% annual interest penalty for delinquent biannual payments from the delinquency date until paid