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West VirginiaHB 46252026 Regular SessionHouseWALLET

Relating to quit claim deeds

Sponsored By: Rick Hillenbrand (Republican)

Signed by Governor

§11-22-1

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

More property deeds not subject to transfer tax

Beginning June 12, 2026, the law narrows which deeds count as a taxable "document." Transfers are excluded when the value is $1,000 or less. For this test, value = the assessed value divided by 0.60. It also excludes wills and estate papers; trusts; deeds of partition; deeds for mergers or conversions to an LLC; no‑payment transfers between close family (including adopted and step relations); certain no‑payment transfers with a wholly owned LLC; a subsidiary‑to‑parent deed for canceling the subsidiary’s stock; leases; oil or mineral deeds with no payment; corrective or confirmatory deeds with no payment; straw‑party steps; gifts to or from governments; transfers among like‑purpose charities or educational groups; and mortgages or deeds of trust used as security. A "transaction" happens when you deliver, accept, or present a deed for recording.

How property transfer value is figured

Beginning June 12, 2026, the law sets how to figure "value" for a deed. If you pay money, value equals the price plus any liens you take on. If no money changes hands, value equals the property’s actual monetary (fair market) value. If the deal includes property outside West Virginia or personal property, only the West Virginia real estate share counts. You must state this value on the required declaration of consideration or value (Section 11-22-6).

Who is covered and liable for deeds

Beginning June 12, 2026, the law clarifies who these deed rules cover. An association means an unincorporated business run by two or more people. A corporation includes corporations and joint‑stock associations, including banks, formed under any state, federal, or foreign law. An LLC includes LLCs formed under West Virginia, U.S., other state, territory, or D.C. law. The State Tax Commissioner is the “Commissioner.” It also names who can face penalties: partners for associations, officers for corporations, and members or managers for LLCs.

Sponsors & Cosponsors

Sponsor

  • Rick Hillenbrand

    Republican • House

Cosponsors

  • David Cannon

    Republican • House

  • Kathie Hess Crouse

    Republican • House

  • Bob Fehrenbacher

    Republican • House

  • Joe Funkhouser

    Republican • House

  • Roger Hanshaw

    Republican • House

  • Scot C. Heckert

    Republican • House

  • Chris Phillips

    Republican • House

  • Carl "Bill" Roop

    Republican • House

  • Charles Sheedy

    Republican • House

  • Bryan Smith

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 222 • No: 1

House vote • 3/14/2026

House concurred in Senate amendment and passed bill (Roll No. 640)

Yes: 97 • No: 0

Senate vote • 3/12/2026

Passed Senate (Roll No. 486)

Yes: 34 • No: 0

House vote • 2/6/2026

Passed House (Roll No. 57)

Yes: 91 • No: 1

Actions Timeline

  1. Chapter 147, Acts, Regular Session, 2026

    6/29/2026House

  2. Approved by Governor 3/27/2026

    3/30/2026House

  3. To Governor 3/25/2026

    3/25/2026House

  4. House received Senate message

    3/14/2026House

  5. House concurred in Senate amendment and passed bill (Roll No. 640)

    3/14/2026House

  6. Communicated to Senate

    3/14/2026House

  7. Completed legislative action

    3/14/2026House

  8. House Message received

    3/14/2026Senate

  9. To Governor 3/25/2026 - Senate Journal

    3/14/2026Senate

  10. Approved by Governor 3/27/2026 - House Journal

    3/14/2026House

  11. Approved by Governor 3/27/2026 - Senate Journal

    3/14/2026Senate

  12. On 3rd reading

    3/12/2026Senate

  13. Read 3rd time

    3/12/2026Senate

  14. Passed Senate (Roll No. 486)

    3/12/2026Senate

  15. Senate requests House to concur

    3/12/2026Senate

  16. On 2nd reading

    3/11/2026Senate

  17. Read 2nd time

    3/11/2026Senate

  18. Committee amendment adopted (Voice vote)

    3/11/2026Senate

  19. Reported do pass, with amendment

    3/10/2026Senate

  20. Immediate consideration

    3/10/2026Senate

  21. Read 1st time

    3/10/2026Senate

  22. Introduced in Senate

    2/9/2026Senate

  23. To Judiciary

    2/9/2026Senate

  24. To Judiciary

    2/9/2026Senate

  25. On 3rd reading, Special Calendar

    2/6/2026House

Bill Text

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