SB 651 West Virginia Senate · 2026 Regular Session

Relating to sale of certain properties subject to delinquent tax liens

This bill (SB 651) updates procedures for selling properties with unpaid taxes in West Virginia. It requires county sheriffs to personally deliver sale notices to property owners, residents, or occupants before auction, instead of relying solely on mail. The bill allows the State Auditor to hire private auctioneers for some sales, charging bidders a 10% fee to the auctioneer plus $50 to the State Auditor (with the rest going to the county sheriff). It also changes deadlines for preparing tax delinquency lists and modifies how surplus sale proceeds are distributed. These changes directly affect property owners with unpaid taxes, county sheriffs, the State Auditor, and potential buyers at tax sales.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House of Delegates Passage

Governor

Introduced Jan 28, 2026 Last action Mar 2, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 7 edits

MODERATE

The Committee Substitute version of SB 651 modifies several aspects of the tax lien sale process, including adding multiple sponsors to the bill, adjusting payment procedures for auction sales, changing surplus fund distribution ratios, and updating eligibility criteria for bidders. These changes aim to streamline the sale process, clarify payment responsibilities, and adjust how surplus proceeds from tax sales are distributed to state funds.

Scope change

The bill's scope remains focused on tax lien sales, but the Committee Substitute adds co-sponsors and modifies specific procedural requirements that affect how sales are conducted and how proceeds are distributed.

REQUIREMENT

Added four additional sponsors (Senators Oliverio, Rucker, Deeds, and Taylor) to the bill, expanding legislative support beyond the original single sponsor.

Removed requirement that highest bidder pay $50 to State Auditor and remainder to sheriff; now requires payment to be made to the Auditor and sheriff of the county where property is located.

Updated Auditor compensation fee from $20 to $30 per certified item and commission cap from $120 to $140.

FISCAL

Changed surplus distribution from 50/25/25 split (school fund/state revenue/Auditor's fund) to 90/10 split (school fund/Auditor's fund), significantly increasing school funding from tax sales.

TIMELINE

Extended auction window from 90 days to 150 days after certification, providing more flexibility for selling tax-delinquent properties.

ELIGIBILITY

Added 'or' language to bidder eligibility criteria regarding delinquent taxes, clarifying that bidders with delinquent taxes on any property in the state are ineligible.

TECHNICAL

Corrected various grammatical errors, formatting issues, and inconsistent language throughout the document.

Floor votes · Senate Feb 27, 2026

How they voted

32–0

Passed · 1 other

Total votes 33

Feb 27, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

30 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 2, 2026

Committee

To House Judiciary

lower

Mar 2, 2026

Committee

To Judiciary

lower

Mar 2, 2026

Introduced

Introduced in House

lower

Feb 27, 2026

Upper · Passed

Passed Senate (Roll No. 257)

upper

Feb 24, 2026

Upper · Passed

Committee substitute reported

upper

Jan 28, 2026

Introduced

Introduced in Senate

upper

Jan 28, 2026

Committee

To Government Organization

upper

1 primary · 0 co-sponsors