West Virginia 2026 Session Status: Introduced 1 R cosponsors

SB 651 — Relating to sale of certain properties subject to delinquent tax liens

Last action — To House Judiciary

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Relating to sale of certain properties subject to delinquent tax liens

Bill Text

What changed in the latest version

245 added · 252 removed

Plain-language change summary

The updated version of SB 651 introduces changes to how properties with delinquent tax liens are auctioned off. Now, the highest bidder must pay a fee to a private auctioneer, and they are required to pay the total bid amount to the county sheriff rather than splitting it with the State Auditor. These modifications aim to streamline the auction process and ensure that proceeds from the sale are handled more efficiently, which can help local governments recover lost tax revenues more effectively.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced Senate Bill 651 By Senator Smith (Mr.
WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 651 BY SENATORS SMITH(MR.
President) [Introduced January 28, 2026;
RESIDENT), LIVERI, RUCKER , EEDS,ANDT AYLOR [Reported February 24, 2026, from the Committee on Government Organization] CS for SB 651 A BILL to amend and reenact §11A-2-14, §11A-3-2, §11A-3-39, §11A-3-44, §11A-3-45, §11A-3- 46, §11A-3-48, §11A-3-55, §11A-3-65, and §11A-3-66 of the Code of West Virginia, 1931, as amended, relating to the sale of certain properties subject to delinquent tax liens;
referred to the Committee on Government Organization] Intr SB 651 2026R3418 A BILL to amend and reenact §11A-2-14, §11A-3-2, §11A-3-39, §11A-3-44, §11A-3-45, §11A-3-46, §11A-3-48, §11A-3-55, §11A-3-65, and §11A-3-66 of the Code of West Virginia, 1931, as amended, relating to the sale of certain properties subject to delinquent tax liens;
requiring highest bidder to pay 10 percent buyer’s fee to private auctioneer under certain circumstances;
requiring highest bidder to pay buyer’s fee to private auctioneer under certain circumstances;
requiring highest bidder to pay $50 of total bid amount to State Auditor and remainder of bid amount to county sheriff;
requiring highest bidder to pay total bid amount to county sheriff;
Intr SB 651 2026R3418 §11A-3-2.
CS for SB 651 §11A-3-2.
Name of Quantity Local Total amount of taxes, person charged of land description interest, and with taxes charges due to date of sale If any of said tracts or lots remain unsold following the auction, they shall be subject to sale by the Auditor without additional advertising or public auction, such terms as the Auditor deems appropriate pursuant to §11A-3-48 of this code.
Name of Quantity Local Total amount of person charged of land description taxes, interest, and with taxes charges due to date of sale If any of said the tracts or lots remain unsold following the auction, they shall be subject to sale by the Auditor without additional advertising or public auction, such terms as the Auditor deems appropriate pursuant to §11A-3-48 of this code.
Any of the aforesaid tracts or lots, or part thereof or an undivided interest therein, may be redeemed by the payment to the undersigned sheriff (or collector) before certification to the Auditor, of the total amount of taxes, interest, and charges due thereon up to the date of redemption by credit card, cashier's check, money order, certified check, or United States Intr SB 651 2026R3418 currency.
Any of the aforesaid tracts or lots, or part thereof or an undivided interest therein, may be redeemed by the payment to the undersigned sheriff (or collector) before certification to the Auditor, of the total amount of taxes, interest, and charges due thereon up to the date of redemption by credit card, cashier's check, money order, certified check, or United States CS for SB 651 currency.
of this code, and the publication area for such the publication shall be is the county.
of this code and the publication area for such the publication shall be is the county.
and (4) In the case of property which includes a mineral interest but does not include an interest in the surface other than an interest for the purpose of developing the minerals, to each person Intr SB 651 2026R3418 who has in writing delivered to the sheriff, on a form prescribed by the Tax Commissioner, a request for such notice which identifies the person as an owner of an interest in the surface of real property that is included in the boundaries of such property.
and (4) In the case of property which includes a mineral interest but does not include an interest in the surface other than an interest for the purpose of developing the minerals, to each person CS for SB 651 who has in writing delivered to the sheriff, on a form prescribed by the Tax Commissioner, a request for such notice which identifies the person as an owner of an interest in the surface of real property that is included in the boundaries of such property:
 Provided, That in a case where one owner owns more than one parcel of real property upon which taxes are delinquent, the sheriff may, at his or her option, mail separate notices to the owner and each lienholder for each parcel or may prepare and mail to the owner and each lienholder a single notice which pertains to all such delinquent parcels.
Provided, That in a case where one owner owns more than one parcel of real property upon which taxes are delinquent, the sheriff may, at his or her option, mail separate notices to the owner and each lienholder for each parcel or may prepare and mail to the owner and each lienholder a single notice which pertains to all such delinquent parcels.
In no event shall any event, failure to receive the mailed notice by the landowner or lienholder does not affect the validity of the title of the property conveyed if it is conveyed pursuant to §11A-3-27 or §11A-3-59 of this code.
In no event shall any event, failure to receive the mailed notice by the landowner or lienholder does not affect the validity of the title of the property conveyed if it is conveyed pursuant to §11A-3-27 or §11A- 3-59 of this code.
§11A-3-39.
CS for SB 651 §11A-3-39.
Intr SB 651 2026R3418 (a) Upon payment of the sum necessary to redeem, the Auditor shall execute a certificate of redemption in triplicate, which certificate shall specify the real estate redeemed, or the interest therein, as the case may be, together with any changes in respect thereto which were made in the land book and in the record of delinquent lands, shall specify the year or years for which payment was made, and shall state that it is a receipt for the money paid and a release of the state’s lien against the real estate redeemed.
(a) Upon payment of the sum necessary to redeem, the Auditor shall execute a certificate of redemption in triplicate, which certificate shall specify the real estate redeemed, or the interest therein, as the case may be, together with any changes in respect thereto which were made in the land book and in the record of delinquent lands, shall specify the year or years for which payment was made, and shall state that it is a receipt for the money paid and a release of the state’s lien against the real estate redeemed.
Upon completion of the list for certification, a charge of $25 $35 shall be added to the taxes, interest, and charges already due on each tract listed, to cover the Intr SB 651 2026R3418 costs incurred by the Auditor in the preparation of the list.
Upon completion of the list for certification, a charge of $25 $35 shall be added to the taxes, interest, and charges already due on each tract listed to cover CS for SB 651 the costs incurred by the Auditor in the preparation of the list.
Such copies delivered to the clerk of the county commission and Intr SB 651 2026R3418 the sheriff shall become permanent records, and shall be preserved as such in the offices of the Auditor and the clerk of the county commission.
Such copies delivered to the clerk of the county commission CS for SB 651 and the sheriff shall become permanent records and shall be preserved as such in the offices of the Auditor and the clerk of the county commission.
currency, or money order payable as one payment to the Auditor and in the amount of $50 and the remainder of the total to the sheriff of the county in which the property is situated, both of which shall be delivered before the close of business on the day of sale.
currency, or money order payable to the Auditor sheriff of the county in which the property is situated and delivered before the close of business on the day of sale.
of this code.  Intr SB 651 2026R3418 (b) A private, nonprofit, charitable corporation, incorporated in this state, which has been certified as a nonprofit corporation pursuant to the provisions of Section 501(c)(3) of the federal Internal Revenue Code, as amended, which has as its principal purpose the construction of housing or other public facilities and which notifies the Auditor of an intention to bid and subsequently submits a bid that is not more than five percent lower than the highest bid submitted by any person or organization which is not a private, nonprofit, charitable corporation as defined in this subsection, shall be sold the property offered for sale at public auction by the Auditor pursuant to the provisions of this section at the public auction as opposed to the highest bidder.
of this code.
CS for SB 651 (b) A private, nonprofit, charitable corporation, incorporated in this state, which has been certified as a nonprofit corporation pursuant to the provisions of Section 501(c)(3) of the federal Internal Revenue Code, as amended, which has as its principal purpose the construction of housing or other public facilities and which notifies the Auditor of an intention to bid and subsequently submits a bid that is not more than five percent lower than the highest bid submitted by any person or organization which is not a private, nonprofit, charitable corporation as defined in this subsection, shall be sold the property offered for sale at public auction by the Auditor pursuant to the provisions of this section at the public auction as opposed to the highest bidder.
(2) At the time of registration the certification of sale to the state pursuant to §11A-3-44 of this code is delinquent in the payment of real property tax for a period of one or more years, for which registrant is the most recent owner of record of a property being certified for sale, to any county in this state;
(2) At the time of registration or the certification of sale to the state pursuant to §11A-3-44 of this code is delinquent in the payment of real property tax for a period of one or more years, for which registrant is the most recent owner of record of a property being certified for sale, to any county in this state;
(3) Has a history of noncompliance with code enforcement violations issued by a county or municipality pursuant to §7-1-3ff and §8-12-16 of this code, which includes violations issued for Intr SB 651 2026R3418 any property owned by the same property owner who has failed to comply with five or more code enforcement orders within the preceding five years prior to the auction;
(3) Has a history of noncompliance with code enforcement violations issued by a county or municipality pursuant to §7-1-3ff and §8-12-16 of this code, which includes violations issued CS for SB 651 for any property owned by the same property owner who has failed to comply with five or more code enforcement orders within the preceding five years prior to the auction;
(4) At the time of registration the certification of sale to the state pursuant to §11A-3-44 of this code is subject to legal proceedings in any court of any county or municipality in this state or appeals thereof that are related to code enforcement violations regarding real property owned by him or her;
(4) At the time of registration or the certification of sale to the state pursuant to §11A-3-44 of this code is subject to legal proceedings in any court of any county or municipality in this state or appeals thereof that are related to code enforcement violations regarding real property owned by him or her;
(d) Potential bidders who are domestic or foreign entities as defined in chapters 31B, 31D, and 31E of this code must show proof at the time of their registration that they properly registered with the Secretary of State’s office and are authorized to conduct business in this state.
(d) Potential bidders who are domestic or foreign entities as defined in chapters §31B-1- 1 et seq., §31D-1-1 et seq., and §31E-1-1 et seq.
of this code must show proof at the time of their registration that they properly registered with the Secretary of State’s office and are authorized to conduct business in this state.
The lands will be offered for sale by the undersigned Auditor at public auction in (specify location) the courthouse of ____________________ County between the hours of ____________________ in the morning and__________in the afternoon, on the ____________________ day of ____________________, 20__________.
The lands will be offered for sale by the undersigned Auditor at public auction in (specify location) the courthouse of ____________________ County between the hours of CS for SB 651 ____________________ in the morning and__________in the afternoon, on the ____________________ day of ____________________, 20__________.
Intr SB 651 2026R3418 Each tract or lot as described below will be sold to the highest eligible bidder at the auction.
Each tract or lot as described below will be sold to the highest eligible bidder at the auction.
currency, or money order payable as one payment to the Auditor and in the amount of $50 and the remainder of the total to the sheriff of the county in which the property is situated, both of which shall be delivered before the close of business on the day of the sale.
currency, or money order payable to the Auditor sheriff of the county in which the property is situated and delivered before the close of business on the day of the sale.
Bidding at the auction constitutes transacting business in this state for purposes of §31B- 10-1001 et seq., §31D-15-1501 et seq., and §31E-14-1401 et seq.
Bidding at the auction constitutes transacting business in this state for purposes of §31B-10-1001 et seq., §31D-15-1501 et seq., and §31E-14-1401 et seq.
Intr SB 651 2026R3418 Given under my hand this ____________________ day of ____________________, 20__________.
CS for SB 651 Given under my hand this ____________________ day of ____________________, 20__________.
(2) to the municipality in which the tract or lot is located;
(2) To the municipality in which the tract or lot is located;
(3) the county commission of the county in which the tract or lot is located;
(3) The county commission of the county in which the tract or lot is located;
(4) to the West Virginia Land Stewardship Corporation as part of its Land Bank Program set forth in §31-21-11 of this code;
(4) To the West Virginia Land Stewardship Corporation as part of its Land Bank Program set forth in §31-21-11 of this code;
or (5) to any party willing to purchase such property.
or (5) To any party willing to purchase such property.
Intr SB 651 2026R3418 (b) The price of such property shall be as agreed upon by the Auditor and purchaser:
CS for SB 651 (b) The price of such property shall be as agreed upon by the Auditor and purchaser:
(1) Has failed to make a payment owed at a prior previous auction held pursuant to §11A-3- 45 of this code within the preceding five years;
(1) Has failed to make a payment owed at a prior previous auction held pursuant to §11A- 3-45 of this code within the preceding five years;
(2) At the time of registration the certification of sale to the state pursuant to §11-3-44 of this code is delinquent in the payment of real property tax for a period of one or more years, for which registrant is the most recent owner of record of a property being certified for sale, to any county in this state;
(2) At the time of registration or the certification of sale to the state pursuant to §11-3-44 of this code is delinquent in the payment of real property tax for a period of one or more years, for which registrant is the most recent owner of record of a property being certified for sale, to any county in this state;
(4) At the time of registration the certification of sale to the state pursuant to §11-3-44 of this code, is subject to legal proceedings in any court of any county or municipality in this state or appeals thereof that are related to code enforcement violations regarding real property owned by them;
(4) At the time of registration or the certification of sale to the state pursuant to §11-3-44 of this code, is subject to legal proceedings in any court of any county or municipality in this state or appeals thereof that are related to code enforcement violations regarding real property owned by them;
Intr SB 651 2026R3418 (a) As soon as the Auditor has prepared the notice provided for in §11A-3-54 of this code, he or she shall cause it to be served upon all persons named on the list generated by the purchaser pursuant to the provisions of §11A-3-52 of this code.
(a) As soon as the Auditor has prepared the notice provided for in §11A-3-54 of this code, he or she shall cause it to be served upon all persons named on the list generated by the CS for SB 651 purchaser pursuant to the provisions of §11A-3-52 of this code.
(e) In addition to the other notice requirements set forth in this section, if the real property subject to the tax lien was classified as Class II property at the time of the assessment, at the same time the Auditor issues the required notices by certified mail, the Auditor shall forward a copy of the Intr SB 651 2026R3418 notice sent to the delinquent taxpayer by first class mail, or in the manner provided for serving process commencing a civil action, addressed to "Occupant", to the physical mailing address for the subject property.
(e) In addition to the other notice requirements set forth in this section, if the real property subject to the tax lien was classified as Class II property at the time of the assessment, at the same time the Auditor issues the required notices by certified mail, the Auditor shall forward a copy of the notice sent to the delinquent taxpayer by first class mail, or in the manner provided for serving process commencing a civil action, addressed to "Occupant", to the physical mailing CS for SB 651 address for the subject property.
50 percent for credit to the general school fund;
90 percent for credit to the general school fund and 10 percent for credit to the Auditor’s Land Operating Fund provided in §11A-3-36 of this code:
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25 percent for credit to the state’s General Revenue Fund;
Provided, That any such surplus accruing prior to the effective date of this section, and having been otherwise expended, shall be exempt from the requirements of this section:
and 25 percent for credit to the Auditor’s Land Operating Fund provided in §11A-3-36 of this code.
Provided, however, That any such surplus accruing prior to the effective date of this section, and having not CS for SB 651 been paid by the sheriff to the Auditor for credit to the general school fund or otherwise expended, shall be subject to the requirements of this section.
Provided, however, that any such surplus Intr SB 651 2026R3418 accruing prior to the effective date of this section, and having been otherwise expended, shall be exempt from the requirements of this section.
Provided, further, that any such surplus accruing prior to the effective date of this section, and having not been paid by the sheriff to the Auditor for credit to the general school fund or otherwise expended, shall be subject to the requirements of this section.
In addition, thereto he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not to exceed $120.00 $140.
In addition thereto, he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not to exceed $120.00 $140.
NOTE:
The purpose of this bill is to create a more consistent process when handling the sale of tax liens and non-entered, escheated and waste and unappropriated lands by providing all lands subject to sale under this article be certified before July 1;
providing all land sales be completed within 150 days after the auditor has certified the lands;
and clarifying payment shall be made to the sheriff of the county in which the property is situated.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Filed for introduction

  2. To Government Organization

  3. Introduced in Senate

  4. To Government Organization

  5. Committee substitute reported

  6. On 1st reading

  7. Read 1st time

  8. On 2nd reading

  9. Read 2nd time

  10. On 3rd reading

  11. Read 3rd time

  12. Passed Senate (Roll No. 257)

  13. Ordered to House

  14. House received Senate message

  15. Introduced in House

  16. To Judiciary

  17. To House Judiciary

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 151 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (151)

151 members have not signed on to this bill.

Show all 151 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Roll Call

Passed 33 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 28001
Democrat 4000
Unaffiliated 1000
Total 33001
% of votes cast 97%0%0%3%
How each member voted (34)
Member Party Vote
MR PRESIDENT — Yea
Anitra Hamilton Democrat Yea
Mike Woelfel Democrat Yea
Mike Woelfel Democrat Yea
Rick Garcia Democrat Yea
Ben Queen Republican Yea
Carl Martin Republican Yea
Chris Phillips Republican Yea
Chris Rose Republican Yea
Chris Rose Republican Yea
Dean Jeffries Republican Yea
Eric Tarr Republican Not Voting
Eric Tarr Republican Yea
Glenn Jeffries Republican Yea
Jack Woodrum Republican Yea
Jack Woodrum Republican Yea
Jay Taylor Republican Yea
Jimmy Willis Republican Yea
Mark R. Maynard Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patricia Rucker Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Trenton Barnhart Republican Yea
Trenton Barnhart Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 651 do?
Relating to sale of certain properties subject to delinquent tax liens
Who sponsors SB 651?
SB 651 is sponsored by Randy E. Smith (Republican).
What is the current status of SB 651?
This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 651?
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