Disputing your Tax Assessment

Board of Equalization and Review

The county commission is required by West Virginia Code §11-3-24 to meet each year no later than February 1st for the purpose of reviewing and equalizing the assessments made by the assessor.

If a property owner disagrees with the assessment of their property, they should first contact the Assessor’s Office to arrange a meeting to discuss their assessment. If an agreement between the property owner and the Assessor cannot be made, then the property owner has the right to request an appointment with the County Commission during this annual review period. The Board of Equalization and Review will hear a case on behalf of the taxpayer and rule to either agree with the Assessor’s appraisal or adjust the appraisal accordingly. Property owners should be well prepared with documentation of comparable sales and photos that support their position.

Apply for Relief in Circuit Court

If after appearing and contesting your assessment before the Board of Equalization and Review, you disagree with the boards decision, you can apply for relief to the circuit court of the county. See West Virginia Code §11-3-25 for more information.

Taxpayer Rights

Notification of Increase

The Assessor must notify all owners of real property if the assessed value is increased by 10% or more and that increase is $1,000 or more over the prior assessment. The notice must be sent by mail at least 15 days prior to the first meeting of the Board of Review and Equalization. (West Virginia Code §11-3-2a)

Denial of Homestead Exemption

If you are denied your application for homestead exemption, the assessor must notify you of the reasons for your denial and of your right to appeal to the county commission. You can appeal your denial to the county commission within thirty (30) days of notice of denial.