Assessor's Office

Assessor's Office

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Office of the Wirt County Assessor

About the Assessor

The Wirt County Assessor's Office is an appraisal office, not a taxing office.  This office is responsible for assessing all taxable property within the County and must work to treat tax payers as fairly as possible. Our goal has always been to make the Wirt County Assessor's Office a pleasant place to do business. Our hope is to have courteous, friendly employees. We strive to treat everyone fairly and to demonstrate patience and a positive attitude in solving problems or addressing complaints. Our number one priority is to assist you. If you have any questions or comments, we are available to talk or meet with you personally.

D. Keith Wilson Jr., Wirt County Assessor

Duties of the Assessor

The duty of the County Assessor under the West Virginia Constitution is to determine the value of real and personal property for the purpose of taxation.  The role of the Assessor in the property taxation process is frequently misunderstood.  People often say that the Assessor increased their taxes, but in reality, the Assessor’s only role is to fairly determine the “true and actual” value of real and personal property. 

The Levying Bodies such as Legislature of WV, the Board of Education, the County Commission and the Town Council set their budgets and the rate of taxation (the levy rate).  Your tax bill is determined by multiplying a tax rate against our assessed value, which is 60% of market value.

The Assessor also deals with Homestead Exemptions, Managed Timberland and Agricultural Use Properties, Public Utilities, collection for distribution of Dog Tags, and the Certification Process.

The Assessor has the following basic responsibilities

  •    Locate all taxable property in the County and identify the ownership.
  •    Establish a value for all property subject to property taxation. 
  •    List the value of all property on the assessment roll.
  •    Valuations will be placed on vehicles using 60% of the NADA loan value. 
  •    Valuation on real estate will be completed by using 60% of the current market value (established by cost, market and/or income methods).
  •    Apply all legal exemptions.
  •    Deliver Certificates of Property Valuation to the County levying bodies.


Other responsibilities include

  • List all properties exempt from taxation, such as that owned by federal, state, county or local governments; property used for public or charitable purpose, property used for schools and hospitals and property used for worship.
  • Collect county and local dog taxes
  • Determine eligibility of property owners for the Homestead and Disability Exemptions
  • Maintain tax maps and property records and make them available for public use
  • Collect farm statistics annually and report to the Commissioner of Agriculture
  • Collect farm-use decal permit fees
  • Collect mobile home permit fees
  • Annually complete a sales ratio analysis
  • Present to the tax commissioner a list of real property transfers of the prior assessment year by December 1st annually
  • Supply a list of new construction and improvements exceeding $1,000 of the previous assessment year to the tax commissioner by December 1st annually
  • Supply a list to the tax commissioner by December 1st annually of new businesses and businesses that have discontinued operations during the previous assessment year
  • Assist the tax commissioner by providing information with respect to the taxation, classification, and valuation of non-utility and public utility property so that all property shall be more equally and uniformly assessed throughout the state
  • Annually assist the tax commissioner in determining the current use of such real property in his/her county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property
  • Prepare cost studies and update land values on an annual basis

Contrary to popular opinion the Assessor

  •    Does not determine your property tax bills.
  •    Does not collect your property taxes.
  •    Does not establish the property tax laws.
  •    Does not set the rules for property appraisal.  (These rules are determined by the Legislature.) 
  •    The Assessor does not impose property taxes.

Estimating Real Estate Tax

  • Appraised Value X 60% = Assessed Value
  • Assessed Value X Levy Rate = Tax


Property Tax Classification

  • CLASS I- All tangible personal property employed exclusively in farming and livestock
  • 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

Office Hours

Monday - Friday
8:00 AM - 4:00 PM

Telephone

Phone: (304) 275-3192
Fax: (304) 275-3653

Email

Email: dk.wilson@wirtcountywv.net

Mailing Address

Wirt County Assessor
PO Box 548
Elizabeth, WV 26143

Physical Address

Wirt County Courthouse
19 Washington Street, Suite 100
Elizabeth, WV 26143


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