Relating to authority of sheriff's commission for collection of taxes
Summary
SB701 amends West Virginia law governing sheriffs’ compensation for collecting property taxes. Beginning July 1, 2026, it replaces the prior commission structure with a tiered system that pays a fixed commission amount based on the percentage of real and personal property taxes collected in the county during the tax year. Under the new schedule, a sheriff collecting 85% to under 90% of taxes levied receives $20,000, 90% to under 95% receives $25,000, and 95% or more receives $30,000.
The bill also states that these commissions are to be charged against the funds from which the taxes are collected and treated as part of the sheriff’s regular budgeted annual compensation. The measure amends and reenacts §11A-1-17 of the West Virginia Code and is effective 90 days after passage, on June 12, 2026.
Impact
SB701 directly changes state law on sheriff compensation by establishing a new statutory commission schedule for tax collection performance. It affects county sheriffs acting as tax collectors, county commissions that determine collection percentages, and the county funds that bear the cost of the commission. The bill updates §11A-1-17 of the West Virginia Code and ties compensation to tax collection outcomes rather than a single uniform commission amount.
Sentiment
The bill appears to have been broadly supported and noncontroversial in the legislative process. It passed the Senate 31-0 and the House 93-0, indicating unanimous approval in both chambers. The absence of committee transcript discussion suggests there was little recorded debate or public disagreement in the available materials.
Contention
No notable opposition is reflected in the available record. The only potentially debatable issue is the policy choice to increase and tier sheriffs’ commissions based on collection performance, which could raise questions about county costs and incentives for tax collection efficiency. However, the unanimous votes suggest those concerns did not produce visible contention during passage.