Farm Valuation

Land owners wishing to apply for farm use valuation need to come to the Assessor's Office between July 1 and September 1, unless they receive a form in the mail, in which case, they must complete and return the form to the Assessor's Office on or before September 1. All agricultural production units, with sales, home consumption, or use, of $1,000 or more, may qualify for farm use valuation on the land utilized for production. Units of less than five (5) acres may qualify if sales were at least $500.

Farm Valuation Form

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Managed Timber Valuation

Owners of timberland in excess of 10 acres can enter into an agreement with the W.Va. Division of Forestry and obtain Managed Timberland status for the property, provided that the property is not part of any subdivision that was approved or exempted by the planning commission.

Managed Timber Valuation Form

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Dog Tags

The Assessor’s Office is responsible for the sale of dog tags and kennel licenses. Each dog over the age of six months is required to have an up-to-date tag which costs $3.00 for county dogs and $6.00 for dogs inside of city limits (CARPENDALE, ELK GARDEN, PIEDMONT, RIDGELEY, KEYSER. Kennel licenses are available for people in the business of raising or boarding dogs. The fee for a kennel license is $10.00 and includes up to 5 tags. For each additional dog the regular fee applies. A kennel is a commercial business which requires a West Virginia State business license (WV Code 10-20-3)

Dog License Application

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Homestead Exemptions

For those persons who have been or will be a resident of the State of West Virginia for two or more consecutive years prior to the tax year for which the exemption is sought, and who are 65 years of age or older or who are certified as being totally and permanently disabled, an exemption of $20,000 from the assessed value of the homestead is available. Persons applying for the homestead exemption must make application for the exemption, between July 1 and December 1, in the Office of the Assessor.

When Submitting Form - It Requires Copy of Driver’s License and/or Disability Verification Forms from Social Security

Homestead Application

This requires an office visit. Make sure to bring a copy of Driver’s License and/or Disability Verification Forms from Social Security.

Personal Property Returns

All individuals and businesses are required to file a property tax return between July 1 and October 1 of each year, with the Assessor's Office. The return requires the taxpayer to provide a listing of all taxable personal property (as well as real property) that is owned on the July 1st assessment date. If you are currently in the property tax system you will receive a form to complete and return to the Assessor's Office. If you do not receive a form you should come to the Assessor's Office and pick up a form or you have the option of filing online. If a taxpayer fails to file a property tax return, he or she, may be subject to a penalty of not less than twenty-five ($25) nor more than one hundred dollars ($100) and shall have waived all rights under law for the correction of the resulting supplemental assessment.


Types and Classes of Property

There are two major types or categories of property that are assessable for property taxation purposes. These are real property and personal property. Real property generally includes land and things attached to land, such as buildings etc. Personal property generally includes things not fixed to land such as vehicles, tools, equipment, etc. Mobile homes or buildings on land owned by a person other than the owner of the mobile home or building are considered personal property by the assessor's office in accordance with the State guidelines.

Property Tax Classification

CLASS II - All property owned, used and occupied by owner, exclusively for residential purposes, and farms used and occupied by their owners or bona fide tenants

CLASS III & IV - All real and personal property exclusive of Classes I and II, situated outside a municipality (Class III) or within a municipality (Class IV) (rental and vacant), not used and occupied by the owner

Date of Assessment and Tax Year

The assessment date for all property is July 1st of each year. The property taxes are for a calendar year and are based on the ownership etc. as of July 1 of the previous year. Taxes are calculated by multiplying the appropriate levy rate by the assessed value of the property which is 60% of the market or appraised value of a property.

Online Personal Property Tax Form

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Personal Property Tax Form

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Commercial Property Tax Form

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