CHARLESTON – The West Virginia Senate today unanimously passed Senate Bill 683, making several revisions and updates to the state’s process of selling lands forfeited by delinquent property taxes.
“During its 2022 Regular Session, the Legislature enacted a host of provisions relating to the timing and procedure of providing notice to landowners of delinquent property taxes, permitting ample opportunities for redemption and, ultimately, auctioning off such properties to cover the delinquent tax liens,” said State Auditor Mark Hunt, who credited the “dedicated and experienced” staff in the Auditor’s County Collections/Delinquent Lands Division for suggesting most of the updates and revisions included within Senate Bill 683.
“Since the comprehensive reforms enacted in 2022, we formulated a few tweaks and modifications to make the whole process smoother and, frankly, easier on the county and state personnel responsible for this large undertaking,” said Auditor Hunt, specifically referring to slight alterations to the dates by which county sheriffs must report delinquent property tax debts to their respective county commissions each year (May 15 changed to June 15) and the dates within which the Auditor’s Office “certifies” lands subject to sale (between March 1 and August 1 changed to between March 1 and July 1).
Another key component of Senate Bill 683, which now goes to the House of Delegates for consideration, enhances the “notice to redeem” served upon landowners whose properties have been auctioned off.
“We want landowners to have every reasonable opportunity to retain possession of their properties, even after being sold at public auctions due to delinquent property taxes,” said Senate President Randy Smith (R-Preston), the lone sponsor of Senate Bill 683.
“In cases where landowners have not received service of their notices to redeem, this new provision requires the purchasers of auctioned properties to make additional efforts to locate and serve such landowners with their notices to redeem, giving them yet another opportunity to satisfy the tax liens and retain possession of their properties.”