West Virginia 2026 Regular Session

West Virginia House Bill HB4582

Introduced
1/20/26  

Caption

Related to the authority of sheriff’s commission for collection of taxes

Summary

House Bill 4582 would amend West Virginia law governing a sheriff’s commission for collecting property taxes. Under current law, once a sheriff has collected 85% of the combined total of real and personal property taxes, the sheriff is entitled to an annual commission of $15,000. The bill would increase that annual commission to $30,000 beginning July 1, 2026. The measure also keeps the commission tied to the sheriff’s tax-collection duties and provides that the payment remains a regular part of the sheriff’s budgeted annual compensation. The bill’s stated purpose is to recognize and compensate sheriffs for the additional duties associated with tax collection, and it relies on legislative findings that these duties justify the higher commission.

Impact

HB4582 would directly amend §11A-1-17 of the West Virginia Code, increasing the statutory commission paid to county sheriffs for collecting taxes from $15,000 to $30,000 per year after the 85% collection threshold is met. The change would affect county budgets and the funds from which tax collections are distributed, because the commission is charged against the various funds for which the taxes are collected. It would also increase compensation for sheriffs in their role as county treasurers and tax collectors.

Sentiment

The available record shows no committee transcript or recorded vote, so there is no documented debate or formal opposition in the materials provided. Based on the bill text, the measure appears to be framed as a compensation adjustment for sheriffs in recognition of expanded duties, suggesting a generally supportive or administrative rationale rather than a controversial policy change. However, without hearing records or votes, the broader sentiment cannot be determined with certainty.

Contention

The main potential point of contention is the cost increase to counties and the affected tax funds, since the bill doubles the sheriff’s commission from $15,000 to $30,000 annually. Supporters are likely to be sheriffs and county officials who view the increase as justified compensation for additional responsibilities, while opponents, if any, would likely focus on fiscal impact, the adequacy of existing compensation, and whether the increase is warranted given county budget pressures. No specific objections are documented in the provided materials.

Companion Bills

WV SB701

Similar To Relating to authority of sheriff's commission for collection of taxes

WV HB5195

Similar To Related to the authority of sheriff’s commission for collection of taxes.

Previously Filed As

WV SB104

Clarifying sheriff's compensation for collection of taxes

WV HB3003

Relating to authorizing County Commissions to increase the compensation of elected county officials

WV HB3108

Allowing for a paid commission for sheriffs

WV SB690

Authorizing county commissions to increase compensation of elected county officials

WV HB2896

Requiring the three Commissioners of the State Public Service Commission to be elected positions

WV HB2496

To allow quarterly payments on real estate taxes

WV SB503

Allowing sheriffs to appoint more than one chief deputy with consent of county commission

WV HB3456

Relating to the powers and duties of the Commissioner of the Division of Corrections and Rehabilitation regarding Stevens Correctional Center

WV SB904

Clarifying requirements for Commissioner of Bureau for Public Health

WV SB880

Relating to powers and duties of Commissioner of Division of Corrections and Rehabilitation regarding Stevens Correctional Center

Similar Bills

No similar bills found.