HB 5566
To establish a centralized tax lien registry to improve tax collection efficiency, enhance transparency, support economic development, and reduce administrative burden.
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a statewide database, called the State Tax Lien Registry, to track tax liens on properties. The West Virginia Tax Division will maintain this registry and record notices of tax liens filed by the Division. The goal is to improve tax collection, increase transparency, support economic development, and reduce administrative costs for the Department of Revenue. The registry will include information about the debtor, the lien amount, and the basis for the lien.
Key provisions
- Establishes a State Tax Lien Registry maintained by the West Virginia Tax Division.
- Requires the Division to file notices of tax liens within three years of a final tax liability.
- Specifies the information included in the tax lien notice, such as debtor’s name and address, lien number, and basis for the lien.
- States that a notice of tax lien filed in the registry is perfected and attaches to the debtor’s property.
- Allows the Division to sell bulk information from the registry to cover costs.
- Provides a mechanism for revoking erroneous certificates of release or nonattachment.
- Defines key terms related to the registry and tax liens.
- States that the registry supersedes county records for tax liens.
Who is affected
- Taxpayers
- West Virginia Tax Division
- Real property owners
- Businesses
- The State of West Virginia
Notable changes
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