Summers County Assessor

The Summers County Assessor’s Office is an appraisal office. The assessor is responsible for assessing all taxable property within it’s county. The mission of the Assessor’s Office is to treat every tax payer as fairly as possible.

Basic Responsibilities:

• To locate all taxable property in the County and identify the ownership.
• Establish a value for all property subject to taxation.
• List the value of the property on the assessment roll.
• Apply all legal exemptions.
• Deliver Certificates of Property Valuation to the County levying bodies

Contrary to popular opinion the Assessor

• Does not determine your property tax bills.
• Does not collect property taxes.
• Does not establish property tax laws.
• Does not set the rules for the property appraisal. These rules are determined by the West Virginia Legislature.

This office determines value of all property, both real and personal. Property values constantly change with depreciation, inflation, and market conditions. If you disagree with the value you should contact this office and share any information or reasons attesting to a different market value for your property. If an agreement on your property can not be reached, an appeal can be made to the County Commissioners who will convene as a Board of Equalization and Review during the month of February each year. The assessment books maintained by the Assessor’s Office are always available for public inspection.