The Assessor's Office is responsible for listing property for taxation. They are also responsible for duties relating to the Homestead Exemption, farm valuation, managed timberland, military personnel exemptions, and dog tags.
Owners of active farms producing at least $1,000 of farm income or products may apply between July 1 and September 1 for the Farm Use Valuation on their property. In compliance with State Law, farm applications received after September 1 will be denied. Those receiving Farm Use the preceeding year will be mailed a form. Other owners may pick up forms at the Assessor’s Office.
Land in the Managed Timberland Program is valued by the State Tax Department as directed by the legislature, and that value is based on the capability of the land to produce timber, regardless of the actual timber on the property. Persons wishing to place their land in the Timberland program must have 10 or more acres of timberland. Forms are available at the Assessor’s Office and at the DNR office. These must be sent to Charleston before July 1 for the first filing and a second report must be received before September 1.
Military persons owning West Virginia registered vehicles must file a report and submit a copy of his/her LES (Leave and Earnings Statement) to the County Assessor. Exemptions from taxation may be requested for full-time active duty personnel when one of the following requirements is met:
• Personnel assigned to a duty station in West Virginia, but legal residency is claimed in another state.
• West Virginia residents assigned to a duty station outside West Virginia, but only one vehicle may qualify for exemption.
Property owners who are 65 years of age or older, or will turn 65 on or before June 30 of the following year, or are permanently and totally disabled and are not gainfully employed, may apply for the Homestead Exemption. This exempts $20,000 of the assessed value of an owner-occupied residence (including personal property mobile homes located on someone else’s land) from property taxation.
Personal property includes vehicles, business and industrial equipment and inventory. Mobile homes on another person’s property would also be classified as personal property.
To correctly value your vehicles, you must list the make, model, year, vehicle identification number (V.I.N) and 4X4 (if four-wheel drive). The V.I.N. may be found on your registration card, proof of insurance, and the vehicle. Do not list a leased vehicle. Most leasing companies file a report of all leased vehicles.This will prevent double assessment. Also, do not list big trucks/tractors with apportioned plates. These will continue to be assessed by the Department of Motor Vehicles IRP Office.
WV Code 7-7-6e states that the duty of the County Assessor is to assess and collect an assessment of one dollar ($1.00) on all breeding sheep and one dollar ($1.00) on all breeding goats. Money collected goes to participation in the cyote control program. Any person who does not pay this assessment is not elegible for the services provided by this cooperative agreement.
Filing of individual personal property is due July 1-October 1. Filing of Commercial Business property is due July 1-September 1. Persons who own personal property and fail to report by the specified deadline will be penalized $25.00-$100.00, and lose appeal rights for any estimated assessment made by our office. Property taxes for property purchased after July 1 will continue to be billed to the previous owner. New owners can request that tax bills be sent in care of them rather than the former owner.
Real property includes land and buildings. Reappraisal of real property is done on 3-year cycles, with different districts being visited each year by representatives of the Assessor’s Office.
The Assessor’s Office is responsible for the sale of dog tags as required by State Law. Dogs at the age of six months are required to have an up to date tag which costs $3 for dogs outside town limits and $6 for dogs in the town of Franklin. Make checks payable to the Pendleton County Sheriff.