The Assessor’s Office provides certified values to levying bodies, including the legislature, the board of education, the county commission and municipalities, so they may set their levy rates.  Levy rates fluctuate depending on the amount of funding that each levying body requires.  Your tax bill is then determined by taking the levy rate and multiplying it by the assessed value (60% of market value) of the real or personal property.  While the Assessor’s Office does not set the levy rates, it does keep this information on file, available to the public.

The Assessor also maintains the county tax maps. While these are not to be confused with survey maps, they are a useful tool in determining the location of a property.  They are updated on an annual basis as property boundaries change.

The Assessor’s Office is also responsible for aiding taxpayers in applying for the Homestead Exemption, Farm Status Valuations, and issuing dog tags.  Oil and gas well plats are also on record in the Assessor’s office. 

What is Personal Property?

Personal property is considered any property titled in your name that is not fixed to land that you own.  Examples of personal property include all vehicles, boats, campers, trailers, ATVs, UTVs, motorhomes, motorcycles, personal watercrafts, aircraft and above ground swimming pools.  Mobile homes need to be listed if you do not own the land on which it is located.  Generally, mobile homes will be assessed as real property if the owner of the mobile home also owns the land on which the mobile home is set.

Homestead Exemption for Owner-Occupied (Class II) Property

If you are 65 years or older on or before June 30 following the July 1 assessment date, or are permanently/totally disabled, you may file for the Homestead Exemption in the County Assessor’s Office.  The Homestead Exemption allows for a $20,000 exemption of the assessed value of owner-occupied  property.  The applicant must have occupied the property for more than six months prior to the date of application, and have been a resident of West Virginia for the two consecutive tax years, preceding the tax year of application.  The Homestead Exemption is continuous,  meaning the eligible taxpayer does not to reapply every year.  Homestead Exemption forms are available in the Assessor’s Office. 

Farm Status Valuations

APPLICATION MUST BE MADE EACH YEAR.  Applications for farm status are mailed each year by June 15, based upon filing from the previous year.  Applications are due in the Assessor’s Office on or before September 1 each tax year.  If you are seeking farm status and did not file last year, or did not receive a farm status application and feel you should have, please contact our office to request an application.

Dog Tax/License

All dogs, 6 months of age and older, located within the county are required to be licensed through the Assessor’s Office.  The fee is $3.00 per dog, or a kennel license can be obtained for five or more dogs for $15.00. All unlicensed dogs will be reported to the dog catcher.

Important Dates to Remember

July 1 -  Taxes are assessed to owner of record on July 1 for real and personal property.  Assessment blanks are mailed to taxpayers.

September 1 – First half taxes are due to receive the 2 ½% discount.  Managed Timberland applications are due in Charleston.

September 30 – Personal Property Assessment returns are due in the Assessor’s Office before October 1

September 1 - Farm Status Valuations are due in the Assessor’s Office. 

September 1  - Business/Commercial Personal Property Assessment returns are due in the Assessor’s Office.

December 1 – Homestead Exemption applications are due.

January 31 – Appeals to Assessor on value must be completed.

February – Board of Equalization and Review meets to hear appeals of value.  Appointments are required.

March 1 – Second half of taxes are due to receive 2 ½% discount.

April 30 – Last day to pay taxes without penalty.