Allow for monthly payments on property taxes

HB 2184 would allow West Virginia property owners to pay current real and personal property taxes in monthly installments instead of the current two-installment system (due September 1 and March 1). Property owners choosing monthly payments would pay a 2.5% convenience fee on each monthly payment. The bill does not change the existing two-installment option or the 2.5% early payment discount for those paying in full by the due dates. It directly affects property owners who select the monthly payment method, adding a fee for this payment flexibility. The existing tax due dates and delinquency interest rates remain unchanged for all other payment methods.