Personal property, such as vehicles, boats and trailers are subject to property taxation in West Virginia unless specifically exempted by law. Dogs are also taxed under personal property. Property is appraised as of July 1st of each year. All persons owning or controlling real or personal property subject to property taxes are required to make a return to the assessor (W. Va. Code § 11-3-2).
Corporations, LLC’s, LLP’s and unincorporated businesses are required to render their returns by September 1st (W. Va. Code § 11-3-12, 11-3-15, 11-3-15a).
Deputy Assessors make an attempt to visit each resident in the county to assess their personal property each year between July 1st and October 1st. If the resident is unavailable they may leave a personal property form to fill out and return to the Assessor’s Office. If you have not been assessed for personal property by October 1st, please contact our office or you may download the form provided here.Download Personal Property Form