Frequently Asked Questions

How are my Real Estate Taxes determined?

The Assessor does not set your property tax.  Your bill is determined by multiplying a tax rate against your assessed value (60% of market value).  The Assessor determines the assessed value, while the levy rate is determined by the legislature (for the Board of Education), the County Commission and the municipalities.  State law requires county assessors to list properties and assess them at their true and actual value in money, according to the highest and best use of the property.  The assessor values property using one or more of three professional appraisal methods:  income approach, market approach, and cost approach.  Assessors are required to visit all real estate at least once every three years, but all property is to be at fair market value on an annual basis.  The Assessor shall finish the work of assessment and complete the land and personal property books no later than the 30th day of January.  

What do Appraised and Assessed Value mean?

Appraised value is the same as fair market value.  Assessed value refers to 60% of market value.  For example:  If your home is appraised at $100,000.00, the assessed value would be $60,000.00.  The assessed value would then be multiplied by the appropriate tax levy rate (determined by the tax class and location of this property) resulting in your tax bill.  For information regarding current levy rates, please see 'Levy Rates' tax on this site.  

How can I appeal the assessment on my Real Estate?

To appeal your assessment, you must appear before the local County Commission sitting as a Board of Equalization and Review.  These hearings are held annually, not later than the 1st day of February and not remaining in session for a period of more than twenty days, but not adjourning before the 15th day of February.  Should a person fail to apply for relief at this meeting, he or she shall have waived his or her right for correction in his or her assessment for the current tax year and shall not thereafter be permitted to question the correctness of his or her property assessment, except on appeal to the Circuit Court.  For information concerning Review and Equalization see W.Va. Code S11-3-24.  

What is Market Value?

Market value is the most probable selling price of a piece of property between a willing seller and knowledgeable buyer, that are unrelated. Assuming the property has had adequate time for marketing.

What Types of Taxable Properties Exist?

There are two types of taxable properties in West Virginia, Real Estate and Personal Property. Real Estate includes all land and improvements thereon (less all applicable exemptions such as homestead, farm use, managed timber, etc.). Personal Property consists of vehicles and mobile homes, campers, boats, trailers, ATV’s, etc….

What if My Tax Ticket Doesn’t Have My Name on it?

When you purchase real estate make sure you are aware that the taxes are pro-rated when you close for that tax year. This is one of the most confusing issues inherent in real estate transactions.  WV Code reads that the legal responsibility of the person in whose name the property was assessed to pay the entire amount of yearly taxes.  For practical purposes it is not always that simple. Once the seller has sold the property, it could be another year before the property is transferred into the new owner’s name.  An understanding between you and the previous owner, in the closing, should be made so that you can understand who is responsible for taxes.  The buyer should also notify the Assessor of where the tax bill should be sent.

How Are Motor Vehicles Valued?

According to West Virginia State Code, 17A-3-3a, all County Assessor’s must appraise vehicle values by using an accepted used car guide. Currently, the National Automobile Dealers Association (NADA) is being used. Retail, Trade-in, and Loan Value are the three values that are listed in the book. The Tax department requires that the Assessor’s Office use the lowest value, which is the loan value to assess vehicles. 60 percent of the value is then multiplied by the levy rate to determine taxes for that vehicle.

Why Do I Have to pay Taxes on my Camper in Summers County if I live in another County?

According to tax code 11-5-1 any camper located within Summers County July 1, is required to pay personal property taxes in Summers County.  In the past, camper owners have paid in their home county.  However, if the camper is located here July 1, they are required to file an assessment in Summers County for the next tax year.