Summers County

July 1- Taxes are assessed to owner of record based on July 1 for Real and Personal property for the next year.
Dog tags are renewed annually; the current year is good from July 1 to July 1
July 1 - September 1 - Business Property Assessments are due to the Assessor's Office. (Based on what you own July 1) Business Property Assessments (machinery, equipment, furniture, fixtures, leashold improvements, inventory, and vehicles)
September 1- WV Farm Use Application (Farm Report) due in Assessor’s Office; Application for Managed Timberland due in Charleston; Farm Stickers are due on qualifying farm vehicles, and renewed annually, September 1 to September 1
July 1 - October 1 - Personal Property Assessments are due to the Assessor's Office (Based on what you own July 1) Personal Property Assessments (vehicles, boats, trailer, campers, atvs, etc., and mobile homes (if you are not the landowner)
December 1- Homestead Exemption applications are due.
January- Board of Equalization and Review takes appointments for appeal hearings.
February- Board of Equalization and Review meets to hear appeals of value. Appointments are required.
March 15- Tax Commissioner closes Assessment books for current Year. No changes can be made.
July 15- Sheriff is required to mail tax tickets (bills). Bills sent out in July are based on the previous July.

Important Dates