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Wayne County Courthouse |
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Western Gate to the Mountain State |
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Personal Property Returns |
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Dear Wayne County Taxpayer:
As the Wayne County Assessor, I would like to share some information and guidelines that I hope will help you understand the purpose of the Assessor’s Office.
Our goal is to place a fair market value on real estate and personal property, for both residences and businesses.
My staff and I will be happy to assist you if you have any questions regarding your assessment. Please feel free to visit my offices, call the number on the main Assessor page or email me assessor@waynecountywv.org.
Sincerely,
Eric L. Hodges Wayne County Assessor IMPORTANT DATES
July 1 is the assessment date. All taxes are based on this date.
August 31 is the last date to pay taxes to receive the 2 ½ percent discount on the first half. The second half is due by February 28 to receive the discount.
September 1 is the last day to file for the farm use valuation.
October 1 is the last day to turn in assessment forms.
December 1 is the last date to file for homestead exemption.
REAL PROPERTY
You do not have to list your real estate. New buildings, structures, additions, deletions over $1,000 should be reported.
Building permits are required for all improvements over $1,000 (including mobile homes) and are issued by the Building Permit Officer located in room B-3 of the Wayne County Courthouse. For more information, call 272-5746. City permits are also required for homes within city limits. Contact your city hall for more information.
PERSONAL PROPERTY
List all vehicles and personal property owned on July 1 of this year. Examples of personal property are cars, trucks, motorcycles, boats, utility trailers, etc. Please list the vehicle identification number (VIN), and note if it has a reconstructed title. Personal property is assessed at 60% of the NADA loan value, as mandated by the State Tax Commissioner. Do not list leased vehicles. For boats, campers, and motorcycles, please list the size.
MOBILE HOMES
If you own a mobile home, and do not own the land, you must complete the mobile home section of the assessment form.
If you own the land that the mobile home is located on, please complete the list of real estate owned.
If someone parks a mobile home on your land, please complete Section 6.
DOG TAXES
WV Code 19-20-2 states that it is the duty of the Assessor to collect a head tax on all dogs 6 months of age or older. The fee is $3.00 per dog. Inside the city limits of Huntington it is $4.00 per dog. Make checks payable to the Wayne County Assessor. SHEEP/GOAT TAX
Under the Authority of West Virginia Code 7-7-6e: The county assessor and his or her deputies of each county within the state, at the time they are making assessments of the personal property within such county, to assess and collect an assessment of one dollar on all breeding age sheep and one dollar on all breeding age goats.
HOMESTEAD EXEMPTION
Persons who are 65 years of age or older, or who are permanently and totally disabled are entitled to an exemption on the first $20,000 of assessed value on their owner occupied residence, either real estate or a mobile home. If you will be 65 before June 30 of next year, you may apply between July 1 and December 1 of this year. To see if you qualify, or for more information, call 272-6349.
If you have already filed, you do not have to file again, unless you move.
ACTIVE MILITARY
Executive Order No 9-88 “Soldiers and Sailors’ Civil Relief Act of 1940” exempts one vehicle of persons on active military duty that meet the qualifications. Call 272-6357 for more information.
FARM USE VALUATION
The farm use valuation gives the applicant a substantial discount on the land. The home site and all buildings are excluded from the discount. Land of 5 acres or more that is cultivated for agricultural production or used for grazing purposes may qualify for farm use valuation. The applicant must show that the farm produces a minimum of $1,000 value. If less than 5 acres, the minimum production is $500. You must apply between July 1 and September 1 for this discount.
FAILURE TO FILE ASSESSMENT If you do not file an assessment form, then a supplemental ticket must be made when you pay your personal property taxes. When a supplemental ticket is made, a 6% penalty is automatically added, as mandated by West Virginia Code 11-3-5. This penalty is not the Assessor’s ruling, and is applied throughout the State of West Virginia.
Please complete your assessment form, and return it to us in the enclosed envelope. If you own a business in West Virginia and didn’t receive a business personal property form, you should contact our office. As a business owner in the state of West Virginia, your business personal property is subject to ad valorem taxes. This tax is based on personal property owned by your business of July 1. The Assessor does not set your property taxes. The tax amount is determined by multiplying the tax (levy) rate against the assessed value (60% of market value). The Assessor determines the assessed value, and the tax rate is determined by the legislature (for the Board of Education), the County Commission, and the municipalities. YOUR RIGHTS If you receive a real estate notice of increased assessment in January, you may contact our Real Estate department at 272-6349 to speak with an appraiser who will review your property and verify that we have the correct information. If you and the appraiser can’t come to an agreement on the value, you have the right to request an appointment with the County Commission sitting as the Board of Equalization and Review, which meets in February. The board will hear a case on behalf of the taxpayer, and rule to agree with the Assessor’s appraisal, or change the appraisal. Property owners should have documentation to support their case. Any requests for a hearing should be made the first week of February. MAILING ADDRESS P. O. Box 40 Wayne, WV 25570 OFFICE LOCATIONS Personal Property Office Room 105, Wayne County Courthouse Real Estate Office 705 Hendricks Street, (next to Wayne Pharmacy)
OFFICE HOURS Monday, Tuesday, Wednesday, & Friday 8 am – 4 pmThursday 8 am – 8 pm
TELEPHONE NUMBERS
Assessor Eric L. Hodges 272-6352 Personal Property 272-6357 Real Estate 272-6349 Businesses 272-5970 Natural Resources 272-6353 Mapping 272-6366
assessor@waynecountywv.org
Ceredo Office (open Monday & Tuesday) Ceredo Town Hall 453-2402
Step town Office (every third Wednesday) 393-3670 Stepptown Senior Center |
