# West Virginia SB 52: Requiring owners of record be notified before real property can be sold due to nonpayment of taxes

West Virginia SB 52, Requiring owners of record be notified before real property can be sold due to nonpayment of taxes, is a 2026 Regular Session Senate bill sponsored by Patricia Rucker (Republican); status failed, last action 2026-01-14 (Filed for introduction) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB52-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia SB 52
- State: West Virginia
- Session: 2026 Regular Session
- Title: Requiring owners of record be notified before real property can be sold due to nonpayment of taxes
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-14
- Last action: 2026-01-14, Filed for introduction
- Sponsor: Patricia Rucker (Republican)
- Cosponsors: 1
- Subjects: §11A-3-2, Senate Government Organization
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Patricia Rucker (Republican), Senate
- Cosponsor: Tom Willis (Republican), Senate

## Actions (4)

- 2026-01-14: Filed for introduction (Senate)
- 2026-01-14: To Government Organization (Senate)
- 2026-01-14: Introduced in Senate (Senate)
- 2026-01-14: To Government Organization (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb52 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb52 intr.pdf)

## Related bills

- HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed)
- HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed)
- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4191: Relating to providing child care generally (became law)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb52 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb52 intr.pdf)

## Related
- [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs)
- [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs)
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-SB52-2026rs (as of 2026-11-04).