WV HB5640

Creates two distinct legal tracks for tax-delinquent property sales: owner-occupied properties (primary residences) retain existing redemption rights and protections, while non-owner-occupied properties (abandoned, rental, or speculative) have no redemption rights after sale

Requires independent title examinations performed by Auditor-approved attorneys or examiners, prohibiting purchasers or affiliated persons from selecting, directing, or having financial interest in the examination

Establishes enhanced notice requirements for non-owner-occupied property including certified mail, first-class mail, posting on property at least 45 days before deed issuance, publication, and additional methods if certified mail fails

Caps reimbursable title examination costs at $300 (reduced from $500) with no interest allowed on these costs, requiring receipts or invoices as documentation

Applies prospectively to tax sales conducted on or after January 1, 2027, with prior sales governed by existing law; limits challenges to non-owner-occupied property deeds to one year after issuance with monetary damages as the exclusive remedy