Property & Tax Information
Jump to: Personal Property | Dogs | Real Estate | Commercial Business Property Return | Military Personnel Tax Exemption | Farm Use Application | Farm Use Vehicle Exemption | Sheep & Goat Program | Managed Timberland Tax Exemption | Homestead Exemption Notice | Assessor's Office Conducting a Re-Appraisal | Improvements
Examples of tangible personal property are: cars, trucks, motorcycles, boats, aircraft, machinery and equipment, utility trailers, furniture and fixtures (when used for profit).
Mobile homes are considered personal property when the mobile home owner does not own the land.
July 1 - October 1 is the Assessment period set by the WV State Legislature. During the end of June the Assessor's Office mails individual and business personal property forms with an instruction sheet and return envelope. If the taxpayers do not receive this mailing they should call the Assessor's Office. It is West Virginia State Law that taxpayers report personal property owned on July 1.
Personal Property Form Mobile Home Information
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. Dog Licenses must be renewed annually.
County Tax = $3.00 per dog
County Tax+ Municipality Tax = $6.00 per dog(town of Union)
Vicious Dog Tax = $10.00 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.
Real property is defined as surface real estate, all buildings permanently affixed, and most mineral interests. Tax Appraisers are appointed by the Assessor and are granted the authority to conduct appraisals ( determination of value), which are usually done by visual inspection.
The Tax Appraisers are responsible for both residential and commercial real property. They use many factors to determine fair market value: comparable sales, condition, desirability, and utility.
The West Virginia State Code directs all Assessors to value property at market value (what the property will sell for on the open market with a willing buyer and seller) and will allow for only a 10% variation from the market value. The West Virginia Department of Tax and Revenue audits all Assessors each year. During the audit the state randomly selects parcels located throughout each county and verifies if the property is being properly valued at the Market Value.
After the property has been appraised with a fair market value, then the assessed value is determined. The assessed value is 60% of the appraised value (fair market value). For example: if a house is appraised (valued) at $100,000, then the assessed value would be $60,000. To determine your tax multiply the assessed value by the levy rate. The assessed value and the levy rate (tax rate) determine how much you pay in taxes.
If property owners feel their appraisal is incorrect or have questions about it, they should contact the Assessor's Appraisal Office. If the issue of appraisal value cannot be resolved between the property owner and appraiser, then the property owner has the right to ask for an appointment with the County Commission. This process occurs in February and is conducted by the County Commission sitting as the board of review and equalization. The Board may not address question of tax-ability, classification or prior year's appraisals. Property owners should be well prepared with documentation of comparable sales (within the required time frame) and photos that support their position. Contact the Assessor's Office before January 31st for details on filing deadlines.
Your Assessor does not set your property tax. Your tax bill is determined by multiplying a tax rate against your assessed value (60% of market value). Remember, the Assessor determines your assessed value and the levy rate is determined by the legislature (for the Board of Education), the county commission and the municipalities. Levy rate sheets are prepared for your convenience and may be obtained in the Assessor's Office or on our download page.
Commercial Business Property Return
As your Assessor, I am directed by West Virginia State Law to have businesse.s file returns listing personal property and real property by the deadline September 1. State law also directs the Assessor to prepare estimated returns for those businesses that do not respond by the September 1 deadline. Therefore, previous filers who file late or do not file will have a 10% increase added to the prior tax year's value. In addition, West Virginia State Code 11-3-10 directs the Assessor to impose a fine of $25-$100 for non-filers. Most importantly, you forfeit the right to challenge erroneous or over-estimated values.
Military Personnel Tax Exemption
Military persons owning West Virginia registered vehicles must be active in the Military gets one Exemption from taxation when 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.
Farm Use Application
Tracts of land five (5) acres or more and that are primarily utilized for the sale, use, or consumption of agricultural products may qualify for farm use valuation. This includes land used for livestock grazing, poultry, fruit, vegetables, grains, or hay production. Actively farmed tracts that produce at least $1000 can qualify for the farm use exemption. The farm use valuation method provides a discount to the landowner for the land value only, and does not include the value of buildings or structures on the land. Taxpayers who have applied for the exemption in the previous year will be mailed an application on July 1.
In order to qualify, tracts of five (5) acres or more must produce for sale, use, or consumption agricultural products having a fair market value to the producer of at least $1,000 annually. Tracts of land less than five (5) acres must produce $500.00 in agricultural products annually. Must show proof of the $500 to receive the farm use exemption.
Applications for farm use valuation must be submitted to our office between July 1 to September 1st in order to qualify for the next tax year.
For more information or to apply for farm use valuation status, please contact our office at (304)772-3083.
Farm Use Vehicle Exemption
- Complete Part 1 of this form. Only one vehicle can be certified per form. Only qualified vehicles may/can be used as an implement of husbandry, which if not require for farm use, would be required to be registered as a Class A (pick-up truck under 8001 lbs.) or a Class B (truck, tractortrailer combinations 8001 lbs and over). These vehicles are required to have the words "FARM USE" AFFIXED TO BOTH SIDES OF THE VEHICLE IN TEN INCH LETTERS in addition to displaying a "FARM USE" sticker on the windshield. These vehicles are still subject to the restricted use or provision of WV Code 17A-3-2.
- Submit the application to the Assessor of your County of residence along with a fee of $2.00 made payable to the county Assessor.
- Show proof of insurance to the County Assessor.
- After the Assessor completes and approves the application, the Assessor will issue a FARM USE Exemption decal for each qualified vehicle, as well as a copy of the completed application(s).
- You must affix the FARM USE vehicle decal to the inside lower driver's side corner of the windshield.
- Be sure to retain the copy of the application for your records.
Sheep and Goat Program
This passed during the 2004 legislative session and it provides that assessors should collect $1.00 per head on all breeding age sheep and goats. The money is deposited into a special account designated "Integrated Predation Management Fund", which will be used solely to enter into a cooperative service agreement with the U.S. Dept. of Agriculture to expand the coyote control program. Farmers pay the $1.00 per head at the time of their assessment and, if the farmer has a sheep or goat killed by a coyote, he can contact the Dept. of Agriculture and have the coyote trapped and removed from his property.
Managed Timberland Tax Exemption
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 program must have 10 or more acres of timberland. The initial Contract is due before July 1 of any year. The annual Application for Certification as Managed Timberland must be submitted to the Division of Forestry between March 1 and September 1 of each year to remain in the program. For more info on this program call 304-558-2788 or write the WV Division of Forestry, 1900 Kanawha Blvd. East, Charleston, WV 25303-0184.
Homestead Exemption Notice
Any Monroe resident of six (6) months or more, West Virginia resident of two (2) consecutive years or more, who is 65 years of age or older, which includes a person who attains the age of 65 on or before the 30th day of June following the July first assessment day, or totally disabled may apply for Homestead exemption, under West Virginia Code 11-6b-4, in the Monroe County Assessor's Office, between July 1, 2012 and December 1, 2012. This act allows the taxpayer a $20,000.00 exemption on residential property. For more details contact the Monroe County Assessor's Office.
Assessor's Office Conducting a Re-Appraisal
The Monroe County Assessor's office will be continuing the Re-Appraisal process mandated by Section 8 (B) Article 10 Chapter 11 of the West Virginia Code. A real estate deputy assessor will be visiting Springfield, Second Creek, Wolf Creek Districts and the Town of Union. If there are any questions concerning the Re-Appraisal please feel free to contact the Monroe County Assessor's Office at the Court House in Union. Monday through Friday, 8:30 AM to 4:30 PM or by telephone (304) 772-3083.
Any person, corporation, association or other owner of real property, subject to payment of property tax, who shall erect any building or structure, or who add to, enlarge, move, alter, convert, extend, raze or demolish any building or structure, whereby the value of the real property shall be improved more than $1,000.00 must notify the assessor within sixty days from date the work is commenced. Chapter 11, Article 3, Section 3A of the West Virginia Code.