West Virginia 2026 Regular Session

West Virginia House Bill HB5526

Introduced
2/13/26  

Caption

Clarifying Purchaser Requirements for Tax Abandoned Land Auctions by the Auditor

Summary

House Bill 5526 amends West Virginia law governing the Auditor’s sale of tax-abandoned, nonentered, escheated, waste, and unappropriated lands. The bill requires bidders at the Auditor’s annual public auction to register in advance or file a notarized affidavit, and it directs the Auditor to use rules to administer that registration process. It also authorizes the Auditor to deny or revoke bidder registration for certain disqualifying conduct, including prior nonpayment at auction, delinquent property taxes, repeated code enforcement violations, unresolved raze-or-repair orders, pending related legal proceedings, or participation on behalf of an ineligible person. The bill further requires domestic and foreign business entities to show proof that they are properly registered with the Secretary of State and authorized to do business in West Virginia. The bill also revises the process for selling unsold lands after auction. It preserves the Auditor’s ability to sell remaining parcels without additional auction or advertising, but sets a priority order favoring adjacent landowners, then the municipality, county commission, West Virginia Land Stewardship Corporation land bank program, and finally any willing purchaser. It allows the Auditor or the purchaser to obtain a title examination and permits the Auditor to recover those costs as a condition of sale. If a purchaser is later found to have been ineligible at the time of sale, the Auditor may rescind the purchase and refund the amount paid before issuing a deed.

Impact

HB5526 would primarily affect the state’s tax-delinquent land sale process by adding eligibility screening, business-registration verification, and enforcement tools for the State Auditor. It would amend §§11A-3-45 and 11A-3-48 of the West Virginia Code, expanding the Auditor’s authority to regulate bidders, reject ineligible purchasers, and promulgate procedural, interpretive, legislative, and emergency rules. The bill also affects counties, municipalities, and land bank-related entities by preserving their priority access to unsold parcels and by tying eligibility to local code-enforcement and property-tax compliance.

Sentiment

The available context suggests generally neutral-to-supportive sentiment, with the bill presented as a clarification measure rather than a major policy overhaul. No committee transcript or recorded vote information is provided, so there is no evidence of formal opposition or debate in the supplied materials. The bill’s stated purpose and caption emphasize administrative clarification and purchaser requirements, indicating an intent to tighten oversight of tax-abandoned land sales.

Contention

The main points of potential contention are the new disqualification standards and the Auditor’s expanded discretion to deny registration or rescind sales. Property owners, investors, or entities that buy tax-delinquent land may view the code-enforcement, tax-delinquency, and related-litigation exclusions as restrictive or subjective, especially the provisions covering prior violations by the same owner and participation on behalf of another person. Business entities may also be affected by the requirement to prove Secretary of State registration and authority to do business in the state. On the other hand, local governments, code-enforcement officials, and land-reuse advocates may support the bill because it is designed to prevent repeat violators from acquiring distressed property and to prioritize responsible redevelopment.

Companion Bills

No companion bills found.

Previously Filed As

WV SB853

Clarifying terms of registration for tax abandoned land auctions and sales held by auditor

WV SB799

Permitting Auditor to hire private auctioneer to conduct annual auction of land sales

WV SB683

Relating to land sales by Auditor

WV SB538

Allowing certain entities to purchase qualifying tax-delinquent properties before they are offered at public auction

WV HB3332

To allow certain entities to purchase qualifying tax-delinquent properties before they are offered at public auction

WV SB91

Requiring notice be sent to owners of record before real property can be sold due to nonpayment of taxes

WV HB2660

Amending the duties of a purchaser to secure a deed

WV SB904

Clarifying requirements for Commissioner of Bureau for Public Health

WV HB2948

Relating to obtaining title to abandoned or junked motor vehicles abandoned on the property or place of business of an automobile dealer

WV SB260

Clarifying residency requirements for voter registration

Similar Bills

No similar bills found.