Lowe Law Solutions

A number of times over the last few years, I have had calls from individuals who owned an undivided interest in real property, usually with family members (typically siblings or cousins).  These property co-owners often have been paying all of the taxes on the property for a number of years, with one man and his father paying the taxes for over fifty years.  Some of these taxpaying property owners feel that they do or should own the property by virtue of these tax payments.

Do you or someone you know own an interest in real property along with others, but somehow you’re the one that seems to pay the property taxes for everyone?  Conversely, do you own a property with others and one of them pays the taxes for everyone?  Well, if the answer is “yes” to either of these questions, you should be aware of a bill in the West Virginia Senate that is working its way through committee.

Current West Virginia law permits one property co-owner to pay property taxes on behalf of other owners, but payment of those taxes does not impute any ownership interests beyond what is already owned by the taxpayer.  This could change.

Senate Bill No. 57, sponsored by Senator Jack Yost of Senatorial District 1, is an amendment of West Virginia Code §11A-1-9.  If passed, it will make a co-owner of property who has been paying all of the property taxes for at least five years the sole owner of the property.  While the proposed amendment is not yet through committee, and if passed will likely be the subject of litigation, this bill deserves serious attention by all property co-owners.  The ramifications are enormous, particularly with respect to fractional mineral interests.  Inattentive owners stand to lose valuable property.  On the other hand, long-suffering co-owners who have been paying the entire tax bill for years finally may be able to gain ownership of property they have believed they did or should already own.

We will follow the progress of this bill and post periodic updates.  In the meantime, feel free to post additional comments or contact us if you have any questions.