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WV SB983

Bill

Official Source

Status

Introduced

2/18/2026

Primary Sponsor

Robbie Morris

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Establishes a centralized State Tax Lien Registry maintained by the West Virginia Tax Division as a public database accessible online at no charge
  • Tax liens filed in the registry automatically attach to all real and personal property of the debtor located anywhere in West Virginia, eliminating the need for county-by-county filings
  • Liens remain effective for 10 years from the date taxes become due and payable or the tax return filing date, whichever is later
  • Required lien notice information includes debtor name and address, Division contact information, assigned lien number, and amount owed at time of filing
  • Registry information cannot be used for survey, marketing, or solicitation purposes, with the Attorney General authorized to bring enforcement actions against violations

Legislative Description

Creating State Tax Lien Registry

Taxation

Last Action

To Finance

2/18/2026

Committee Referrals

Finance2/18/2026

Full Bill Text

No bill text available