Assessor's Office

 

 

 

 

	Duties of the Assessor To determine the value of real and personal property for the purpose of taxation The assessor does not set your property tax.  The assessor determines your assessed value. Homestead Exemptions Managed Timberland and Agricultural Use Properties Public Utilities Collection and Distribution of Dog Taxes Certification Process
	Where do Your Tax Dollars Go? 60% to schools and education 39% to County government to support Courthouse Jail Various Services Economic Development Health Department Animal Shelter & Animal Control Emergency Services Social Services 1% to the state and municipalities
	Property Classes Class I Farm Animals & Equipment Class II Property owned, used and occupied by the owner, exclusively for residential purposes Property upon farms use and occupied by their owners or bona fide tenants  Class III All real and personal property other than Class I & Class II located outside a municipality Class IV All real and personal property other than Class I & Class II located within a municipality
	Levy Rates for 2004 Levy Rates are determined by the WV Legislature (state rates) the Board of Education (BOE rate) the County Commission sets the county rate the municipalities set their rate.
	All Districts BOE County State Towns Total CL I .2048 .1356 .0025 .0000 .3429 CL II .4096 .2712 .0050 .0000 .6858 CL III .8192 .5424 .0100 .0000 1.3716
	Albright  Tunnelton  Masontown  Reedsville  Newburg Rowlesburg  Terra Alta  Bruceton Mills BOE County State Towns Total CL I .2048 .1356 .0025 .1250 .4679 CL II .4096 .2712 .0050 .2500 .9358 CL IV .8192 .5424 .0100 .5000 1.8716
	Kingwood BOE County State Towns Total CL I .2048 .1356 .0025 .1875 .5304 CL II .4096 .2712 .0050 .3750 1.0608 CL IV .8192 .5424 .0100 .7500 2.1216
	Brandonville BOE County State Towns Total CL I .2048 .1356 .0025 .0851 .4280 CL II .4096 .2712 .0050 .1702 .8560 CL IV .8192 .5424 .0100 .3404 1.7120
	Homestead Exemption Eligibility Requirements As of June 30 following the July 1 assessment date, you must be: 65 years of age or older or permanently and totally disabled Exemption Amount Exempts from taxation the first $20,000 of assessed value When to File for Homestead Exemption New applicants must file between July 1 and December 1 Eligibility will be approved upon meeting the following requirements: Applicant is the OWNER and OCCUPANT of the property. It must be used exclusively for residential purposes; Applicant must have occupied the property for more than 6 months prior to the date of application; Applicant must have been a resident of WV for the 2 consecutive years preceding the relative tax year; Applicants must sign an oath that they do not receive a similar exemption in another state or county; If applicant has resided in another state and returns within a period of 5 years, applicant will be allowed an exemption if such person resided in WV for 2 years out of the 10 years  immediately preceding the relative tax year; Only one Homestead Exemption shall be allowed for each residence used and occupied by the owners thereof, regardless of the number of eligible owners residing therein. Questions? Call 304-329-1220 or 1-800-531-7193
	So, How Much are My Taxes Market Value (determined by assessor) X 60% = Assessed Value Assessed Value X Levy Rate = Property Tax Those qualifying for Homestead Exemption would subtract $20,000 from the assessed value before multiplying the levy rate.

Dog Taxes

	WV Law requires the assessor to collect license fees on all dogs who are or who will be 6 months of age or older by June 30 of the following year
	County Tax = $3.00 per dog
	County Tax + Municipality Tax (except Brandonville) = $6.00 per dog
	Dog Tax supports the pound and animal control programs
	Unlicensed dogs may be impounded and the owners of impounded dogs may be subject to pound fees and fines.
	Animal Shelter Phone 304-329-3461

Property Taxes & License Plates - 

	If your license plate registration renewal date for your motor vehicle or boat falls between:
	May 1, 2004 and  April 30, 2005 May 1, 2005 and  April 30, 2006 You will need your  Personal Property Tax Receipt for Tax Year 2003 2004

Want to Know More?

If you, or your organization, would like to have more information about your tax dollars, the assessor's office would gladly schedule a tour. Groups of ten to twelve persons are ideal.