General Info

DATE OF ASSESSMENT AND TAX YEAR

The assessment date for all property is July 1st of each year. That means that all assessments are to be based upon conditions as of July 1, with regard to ownership, taxability, condition, use, etc. The property taxes are for a calendar year and are based on the ownership etc. as of July 1 of the previous year. Taxes are calculated by multiplying the appropriate levy rate by the assessed value of the property which is, in most cases, 60% of the market or appraised value of a property with preferential valuation for certain real property such as managed timberland and farm land subject to farm use valuation and certain personal property such as Pollution Abatement Equipment, Specialized Manufacturing Production Property, Qualified Additional Property, and Special Aircraft Property.

HOMESTEAD EXEMPTION

For those persons who have been or will be a resident of the State of West Virginia for two or more consecutive years prior to the tax year for which the exemption is sought, and who are 65 years of age or older or who are certified as being totally and permanently disabled; an exemption of $20,000 from the assessed value of the homestead is available. Persons applying for the homestead exemption must make application for the exemption, between July 1 and December 1, in the Office of the Assessor. If you are 64 years of age or older on or before the July 1st, assessment date, you should apply for the homestead exemption in order for you to receive the exemption on the next years taxes.

FARM VALUATION

For those persons farming their land and who have applied for and been approved for farm use valuation, a different system of valuation for the land Is used. Farm (and eligible for farm use valuation is appraised based upon the fair rental value of the land which may be as little as one tenth or less of the market value. Land owners wishing to apply for farm use valuation need to come by the Assessor's Office between July 1 and September 1, unless they receive a form In the mail; in which case they must complete and return the form to the assessor's office on or before September 1.

PERSONAL PROPERTY RETURNS

All individuals and incorporated businesses are required to file a property tax return between July 1 and October 1 each year, with the Assessor's Office. Unincorporated businesses have until November 1st to file the required property tax return. The return requires the taxpayer to provide a listing of all taxable personal property (as well as real property) that is owned on the July first assessment date. If you are currently in the property tax system you will receive a form to complete and return to the assessor's office. If you do not receive a form you should come by the Assessor's Office and pick up a form. The Assessor's Office will develop an estimated assessment for those individuals and businesses who fail to file a return. In addition if a taxpayer fails to timely file a property tax return, he, she, or it is subject to the imposition of a forfeiture of not (less than twenty-five dollars ($25) nor more than one-hundred dollars ($100) and shall have waived all rights under law for the correction of the resulting assessment.

DOG TAGS

The Assessor's Office is responsible for the sale of dog tags and kennel licenses, each dog over the age of six months is required to have an up to date tag which costs $3. Kennel licenses are available for people in the business of raising or boarding dogs. The fee for a kennel license is $10 and includes up to 5 tags. For each additional dog the regular fee applies.