West Virginia 2026 Session Status: Enacted

SB 701 — Relating to authority of sheriff's commission for collection of taxes

Last action — Chapter 280, Acts, Regular Session, 2026

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

This bill has been enacted into law. Introduced February 02, 2026. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 74% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill relates to the sheriff's commission's powers regarding tax collection.

The bill addresses the authority given to the sheriff's commission in tax collection. It aims to clarify or change how taxes are managed within that framework.

Summary

Relating to authority of sheriff's commission for collection of taxes

Bill Text

What changed in the latest version

48 added · 31 removed

Plain-language change summary

The recent amendments to SB 701 change the commission structure for sheriffs collecting property taxes in West Virginia. Previously, sheriffs who collected at least 85% of the taxes were entitled to a flat commission of $15,000, but now they will receive tiered commissions based on their collection percentages. For example, if a sheriff collects between 85% and 90%, they will earn $20,000, and this amount increases to $25,000 for collections between 90% and 95%, and $30,000 for collections of 95% or more. This change incentivizes higher tax collection rates and rewards sheriffs for their efforts, which could lead to better funding for local services.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 701 BYS ENATORSTARR, ROSE,ANDR UCKER [Reported February 24, 2026, from the Committee on Government Organization] CS for SB 701 A BILL to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to increasing the sheriffs' tax collection commission;
WEST VIRGINIA LEGISLATURE REGULAR SESSION Enrolled Committee Substitute for Senate Bill 701 By Senators Tarr, Rose, and Rucker [Passed March 14, 2026;
in effect 90 days from passage (June 12, 2026)] Enr CS for SB 701 AN ACT to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to increasing the sheriffs' tax collection commission;
(c) Beginning on and after July 1, 2026, After the sheriff has collected 85 percent of the combined total of all taxes assessed on real and personal property, he or she shall, in addition to the salary and compensation now authorized by law, be allowed a commission of $15,000 annually.
(c) Beginning on and after July 1, 2026, the sheriff shall be entitled to a commission for the collection of taxes as authorized by law and provided in this subsection.
the sheriff shall be entitled to a commission for the collection of taxes as authorized by law and provided in this subsection.
CS for SB 701 (1) If the sheriff collects at least 85 percent but less than 90 percent of the total taxes levied, the sheriff shall receive a commission in the amount of $20,000;
(1) If the sheriff collects at least 85 percent but less than 90 percent of the total taxes levied, the sheriff shall receive a commission in the amount of $20,000;
and (3) If the sheriff collects 95 percent or more of the total taxes levied, the sheriff shall receive a commission in the amount of $30,000.
and 1 Enr CS for SB 701 (3) If the sheriff collects 95 percent or more of the total taxes levied, the sheriff shall receive a commission in the amount of $30,000.
2 Enr CS for SB 701 The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the Senate ...............................................................
Clerk of the House of Delegates Originated in the Senate.
In effect 90 days from passage.
...............................................................
President of the Senate ...............................................................
Speaker of the House of Delegates __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor 3
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Action History

  1. Filed for introduction

  2. To Government Organization then Finance

  3. Introduced in Senate

  4. To Government Organization

  5. Committee substitute reported, but first to Finance

  6. To Finance

  7. Reported do pass

  8. Immediate consideration

  9. Read 1st time

  10. On 2nd reading

  11. Read 2nd time

  12. On 3rd reading

  13. Read 3rd time

  14. Passed Senate (Roll No. 340)

  15. Ordered to House

  16. House received Senate message

  17. Introduced in House

  18. To Government Organization

  19. To House Government Organization

  20. Do pass

  21. Immediate consideration

  22. Read 1st time

  23. On 2nd reading, Special Calendar

  24. Placed on House Calendar

  25. On 2nd reading, House Calendar

  26. From House Calendar, 2nd reading, placed on Special Calendar

  27. Read 2nd time

  28. On 3rd reading, Special Calendar

  29. On 3rd reading, Special Calendar

  30. Read 3rd time

  31. Passed House (Roll No. 601)

  32. Communicated to Senate

  33. Completed legislative action

  34. House Message received

  35. To Governor 3/18/2026

  36. To Governor 3/18/2026 - Senate Journal

  37. Approved by Governor 3/27/2026 - House Journal

  38. Approved by Governor 3/27/2026

  39. Approved by Governor 3/27/2026 - Senate Journal

  40. Chapter 280, Acts, Regular Session, 2026

Sponsors

  • Tarr · Primary
  • Rose · Cosponsor
  • Rucker · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 2 co-sponsors · 149 not signed on

Sponsors (1)

  • Tarr

Co-sponsors (2)

  • Rose
  • Rucker

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"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

PASSAGE

Passed 96 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 85003
Democrat 9000
Unaffiliated 2000
Total 96003
% of votes cast 97%0%0%3%
How each member voted (99)
Member Party Vote
Flanigan — Yea
Linville — Yea
Anitra Hamilton Democrat Yea
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Rick Garcia Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Yea
Andy Shamblin Republican Yea
Betsy Kelly Republican Yea
Bill Bell Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Smith Republican Not Voting
Bryan Ward Republican Yea
Carl "Bill" Roop Republican Yea
Carl Martin Republican Yea
Charles Sheedy Republican Yea
Chris Phillips Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Dave Foggin Republican Yea
David Cannon Republican Yea
David Green Republican Yea
David McCormick Republican Yea
Dean Jeffries Republican Yea
Doug Smith Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Not Voting
George Miller Republican Yea
George Street Republican Yea
Gregory A. Watt Republican Yea
Guy Ward Republican Yea
Henry Dillon Republican Yea
Ian T. Masters Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeff Eldridge Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Yea
Joe Ellington Republican Yea
Joe Funkhouser Republican Yea
Joe Parsons Republican Yea
Joe Statler Republican Yea
John Jordan Republican Yea
John Paul Hott Republican Yea
Jonathan Kyle Republican Yea
Jonathan Pinson Republican Yea
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lisa White Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Yea
Mark Zatezalo Republican Yea
Marshall W. Clay Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Amos Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Not Voting
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Ray Canterbury Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Ryan Browning Republican Yea
S. Chris Anders Republican Yea
Sarah Drennan Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Tresa Howell Republican Yea
Tristan Leavitt Republican Yea
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Yea
William Anderson Republican Yea

Official roll call →

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 Yea
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 Not Voting
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 701 do?
Relating to authority of sheriff's commission for collection of taxes
Who sponsors SB 701?
SB 701 is sponsored by Tarr, Rose, and Rucker.
What is the current status of SB 701?
This bill has been enacted into law. Introduced February 02, 2026. Enacted.
Where can I track SB 701?
Track SB 701 free on One Click Politics — get push/email alerts when it moves.

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