Levies and Property Classes, Current Levy Rates

Class Description Examples
I Currently exempt from taxation. This property includes personal property used in agriculture including intangible property used in agriculture such as bonds, bills and stocks. Primarily Farm Equipment. This is currently tax exempt.
II Residential Property that is occupied by the owner and Farm Class Property. To receive Farm Class, you must submit a Farm Use Valuation Application by September 1st of each year. See More Details. Primarily Residential Homes and Farms.
III All Other Property not classified as I or II that is located outside of a municipality. This includes licensed vehicles; rental, commercial and vacant property and business equipment and inventory. Primarily Licensed Vehicles and Business Property (including rental homes) located outside of incorporated town limits.
IV All Other Property not classified as I or II that is located inside of a municipality. Municipalities are inside the town limits of Durbin, Hillsboro and Marlinton. Primarily Licensed Vehicles and Business Property (including rental homes) that is located within incorporated town limits.
Pocahontas County is currently divided into four tax districts (Edray, Green Bank, Huntersville and Little Levels) and three corporations (Durbin, Hillsboro and Marlinton). Incorporated towns typically have higher levy rates to support the town governments and services. The charts below details the current levy rates for the tax districts and tax classes. The district you are taxed in appears on your tax statement or receipt. Note that the current 2016 levy rates are the same for all four districts and for the three corporations. These may change annually.
All District 2017 Levy Rates
(Edray, Green Bank, Huntersville, Little Levels)
CLASS I CLASS II CLASS III Distribution
STATE 0.0025 0.0050 0.0100 0.7388%
COUNTY 0.1419 0.2838 0.5676 41.9326%
SCHOOL 0.1940 0.3880 0.7760 57.3286%
0.3384% 0.6768% 1.3536% 100.0000%
All Corporation 2017 Levy Rates
(Durbin, Hillsboro, Marlinton)
CLASS I CLASS II CLASS III CLASS IV
STATE 0.0025 0.0050 N/A 0.0100
COUNTY 0.1419 0.2838 N/A 0.5676
SCHOOL 0.1940 0.3880 N/A 0.7760
MUNICIPAL 0.1250 0.2500 N/A 0.5000
0.4634% 0.9268% N/A 1.8536%
This map shows how the county is divided into the tax districts and corporations.
Pocahontas County Tax Districts Map
The previous years (2016) levy rates are below for comparison.
All District 2016 Levy Rates
(Edray, Green Bank, Huntersville, Little Levels)
CLASS I CLASS II CLASS III Distribution
STATE 0.0025 0.0050 0.0100 0.7396%
COUNTY 0.1415 0.2830 0.5660 41.8639%
SCHOOL 0.1940 0.3880 0.7760 57.3964%
0.3380% 0.6760% 1.3520% 100.0000%


More About Levy Rates

Levy Rates are determined by the West Virginia Legislature, Board of Education, County Commission and Municipal Councils based on their annual budgeting needs. The rates are then sent to The State Auditor for approval. Once approved, The Assessor applies the annual levy rate to the assessed value of your property and sends the books to the Sheriff’s Department to begin the billing and collection process. If there is a need for an excess levy, which is more than the maximum rate allowed by the West Virginia Constitution, then it is up to the voters of the county to decide if the excess levy passes. If the excess levy is needed by the school districts, an approval by at least 50% of voters is required. If it is the county or municipalities that need to impose an excess levy, an approval by 60% of voters is required.

see West Virginia Constitution Article 10-1 and 10-1b for more information.