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Bill

Bill

HB 5195

Related to the authority of sheriff’s commission for collection of taxes.

2026 Regular Session Introduced by Walter Hall and 1 co-sponsor

HB 5195 adjusts sheriff commission authority over West Virginia tax collection duties, affecting county revenue administration and taxpayer compliance processes.

To House Government Organization
#taxation
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Bill Summary · HB 5195

Legislative bill overview

HB 5195 modifies the authority and responsibilities of West Virginia's sheriff's commissions regarding tax collection. The bill appears to adjust how sheriffs handle tax collection duties, though specific provisions are not detailed in the available action history. This falls under structural governance of county tax administration systems.

Why is this important

Sheriff tax collection is a critical county function affecting property owners' ability to pay taxes and counties' revenue streams. Changes to sheriff commission authority can impact collection efficiency, taxpayer compliance, and county budgets across West Virginia. Clear authority structures prevent disputes between county officials over tax administration responsibilities.

Potential points of contention

  • Commission autonomy vs. oversight: Whether sheriffs should have independent authority or remain under closer county/state supervision in tax collection
  • Cost allocation: How collection expenses and commissions are funded and whether reforms shift financial burdens between county entities
  • Collection effectiveness: Whether proposed changes improve or reduce tax collection rates and delinquency handling procedures

Compiled from official sources — confirm details with the bill’s official record.

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