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

HB 5195 increases the annual commission paid to West Virginia county sheriffs for collecting property taxes. Starting July 1, 2026, sheriffs who collect at least 85% of all real and personal property taxes will receive a $30,000 annual commission (up from $15,000), paid directly from the tax funds they collect. This change applies specifically to sheriffs serving as county treasurers, who handle tax collection as part of their duties. The commission becomes a regular budgeted part of their compensation, as outlined in the bill's provisions.