2026 Regular Session
SB 983
Creating State Tax Lien Registry
In Committee
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill creates a State Tax Lien Registry to provide a statewide system for filing notices of tax liens. The registry will be maintained by the West Virginia Tax Division and will include information about debtors, liens, and amounts owed. The goal is to improve tax collection, increase transparency, and support economic development by centralizing tax lien information.
Key provisions
- Establishes a State Tax Lien Registry maintained by the West Virginia Tax Division.
- Requires the Division to file notices of tax liens in the registry within three years of a final tax liability.
- Specifies the information included in the registry, such as debtor name, lien number, and amount owed.
- Defines a tax lien as perfected upon filing in the registry, attaching to all of the debtor’s property.
- Establishes a 10-year lien period, unless released sooner.
- Allows the Division to revoke certificates of release or nonattachment if they are issued erroneously.
- Prohibits the use of registry information for survey, marketing, or solicitation purposes (except for debt collection).
- Authorizes the Division to sell bulk information from the registry, with proceeds used to maintain the registry.
Who is affected
- Taxpayers
- West Virginia Tax Division
- County Recorder of Deeds
- Businesses operating in West Virginia
- Individuals owing State taxes
Notable changes
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