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WV SB588

Bill

Status

Introduced

1/23/2026

Primary Sponsor

Mike Azinger

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Removes the ability for co-owners of real estate to pay property taxes on behalf of other co-owners' interests, limiting them to paying only taxes on their own separately assessed interest
  • Eliminates provisions allowing persons with liens on undivided interests in land to pay taxes on those partial interests
  • Deletes the subrogation rights that previously allowed someone who paid another person's property taxes to obtain a lien against that person's interest
  • Removes the 30-day filing requirement and county court docketing process for claiming liens from paying another's taxes
  • Retains the requirement that co-owners must have group assessments split by the assessor before paying taxes on their individual interest

Legislative Description

Limiting payment of taxes by co-owners or other interested parties

Taxation

Last Action

To Judiciary

1/23/2026

Committee Referrals

Judiciary1/23/2026

Full Bill Text

No bill text available