Creating the Taxpayer Accountability for Public Service Act.
Summary
House Bill 3386 would create the “Taxpayer Accountability for Public Service Act” and make payment of personal property taxes a condition for qualifying as a candidate for public office in West Virginia. The bill requires candidates to submit a certification of tax compliance when filing candidacy papers, showing that all personal property taxes are paid or that the candidate is in an approved payment plan. It also allows a candidate to qualify if they have a pending good-faith challenge to the tax assessment.
Under the bill, election authorities would be responsible for verifying tax compliance with the appropriate tax collection agency before placing a candidate on the ballot. If a candidate is found to have unpaid personal property taxes and does not meet an exception, the candidate would be removed from the ballot. The bill applies broadly to elected positions at the local and state level and would take effect immediately upon passage.
Impact
HB3386 would add a new chapter of law governing candidate eligibility for public office by tying ballot access to personal property tax compliance. It would create new duties for candidates to obtain and file tax compliance certification, and for election officials to confirm that certification with tax authorities before certifying candidates. The measure would also create exceptions for candidates who are current on an approved payment plan or who have a pending good-faith tax appeal, while otherwise disqualifying candidates with unpaid personal property taxes from appearing on the ballot.
Sentiment
No committee transcript or recorded vote information is available for this bill, so there is no documented floor or committee sentiment to summarize. Based on the bill text alone, the measure is framed as a civic-responsibility and accountability proposal, emphasizing tax compliance as a qualification for public service. The available context does not show support or opposition from legislators, stakeholders, or the public.
Contention
The main point of contention likely concerns whether unpaid personal property taxes should be used as a ballot-access requirement for public office, since the bill would bar otherwise eligible candidates from running unless they are fully compliant or covered by an exception. Potential concerns include the administrative burden on election officials, the fairness of disqualifying candidates over tax status, and the possibility that tax disputes or payment-plan arrangements could be used to challenge candidacies. The bill’s exceptions for approved payment plans and pending good-faith appeals suggest an attempt to address some of those concerns, but no recorded discussion is available to show how those issues were debated.
Making a supplementary appropriation to the Department of Human Services, Bureau for Medical Services – Policy and Programming and State Board of Education – State Department of Education