SB 701 West Virginia Senate · 2026 Regular Session

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

This bill establishes a tiered commission system for West Virginia sheriffs who collect property taxes as county treasurers. Beginning July 1, 2026, sheriffs will earn additional annual commissions based on their collection rate: $15,000 for 85-89% collection, $20,000 for 90-94%, $25,000 for 95-99%, and $30,000 for 95% or higher. The commission is paid from tax collections and becomes part of the sheriff's regular compensation. It directly affects county sheriffs serving as treasurers, adjusting their pay based on property tax collection performance.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House of Delegates Passage

Mar 2026

Signed into Law

Jun 2026

Introduced Feb 2, 2026 Signed Jun 25, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Committee Substitute → Enrolled Committee Substitute · 4 edits · Mar 14, 2026

MODERATE

The bill was finalized and enrolled, adding a new sponsor and a specific effective date. The most significant policy change is the restructuring of the sheriff's tax collection commission: the previous flat $15,000 bonus was replaced with a tiered system that pays $20,000, $25,000, or $30,000 based on whether the sheriff collects 85-90%, 90-95%, or 95%+ of total taxes. Additionally, the legal citation for the constitutional provision was updated to use 'section 38' instead of 'Art. VI, §38'.

Scope change

The financial scope of the sheriff's compensation was expanded and made performance-based, increasing potential earnings for high-performing sheriffs.

FISCAL

Replaced a flat $15,000 commission with a tiered system offering $20,000, $25,000, or $30,000 depending on the percentage of taxes collected.

TIMELINE

Added a specific effective date of June 12, 2026, which is 90 days after the bill's passage.

TECHNICAL

Added a new sponsor, Senator Rucker, to the list of bill authors.

Updated the constitutional citation from 'Art. VI, §38' to 'section 38, article VI' for consistency.

Floor votes · Senate Mar 4, 2026 · House of Delegates Mar 14, 2026

How they voted

32–0

Passed · 1 other

Total votes 33

Mar 4, 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 27, 2026

Signed into law

Approved by Governor 3/27/2026

upper

Mar 14, 2026

Signed into law

Approved by Governor 3/27/2026 - Senate Journal

upper

Mar 14, 2026

Signed into law

Approved by Governor 3/27/2026 - House Journal

lower

Mar 14, 2026

Lower · Passed

Passed House (Roll No. 601)

lower

Mar 10, 2026

Lower · Passed

Do pass

lower

Mar 5, 2026

Committee

To House Government Organization

lower

Mar 5, 2026

Committee

To Government Organization

lower

Mar 5, 2026

Introduced

Introduced in House

lower

Mar 4, 2026

Upper · Passed

Passed Senate (Roll No. 340)

upper

Mar 2, 2026

Upper · Passed

Reported do pass

upper

Feb 24, 2026

Committee

To Finance

upper

Feb 24, 2026

Committee

Committee substitute reported, but first to Finance

upper

Feb 2, 2026

Committee

To Government Organization

upper

Feb 2, 2026

Introduced

Introduced in Senate

upper

Feb 2, 2026

Committee

To Government Organization then Finance

upper

1 primary · 2 co-sponsors