To allow quarterly payments on real estate taxes

HB 2496 clarifies and formalizes a four-quarter payment schedule for real estate taxes in West Virginia, directly affecting property owners who pay annual taxes. The bill specifies that taxes are due quarterly on September 1, December 1, March 1, and July 1, with each installment becoming delinquent the following month. Property owners who pay by the due date receive a 2.5% discount, while late payments accrue 9% annual interest. The bill also updates notice requirements for tax collectors, ensuring taxpayers receive clear information about payment deadlines and discounts. This change streamlines existing payment terms without altering tax rates or eligibility.