Personal Property returns will be mailed to the address of record for those who have an existing
account. Please remember, everything is based on July 1st . If you owned it on July 1st , it must be listed.
If, you did not own it on July 1st remove it by drawing a line through it. Verify the property listed for
accuracy and make any required changes. Remember (what did you own on July 1st ). Sign, date and
return the form by mail. Starting in 2026, you can complete your Personal Property Assessment on-
line. Click on the link shown below and follow the instructions shown for on-line filing. If you have not
submitted the required personal property return by September 30th , contact our office. You can also
download the blank Personal Property form.
Online filing
File Personal Property Returns Online
SmartFile is the State of West Virginia online filing system for personal property returns. Use the guide below to choose the filing path that matches your return, then open SmartFile in a new tab to file.
SmartFile is operated by the State of West Virginia. You will leave the Pocahontas County Assessor website.
Individual Personal Property
Use this path for individual returns such as vehicles, boats, campers, trailers, aircraft, dogs, sheep and goats, mobile homes, and related personal property.
New filer
For taxpayers who have not previously filed a personal property return and do not have an existing account number.
- Create a SmartFile account, then sign in.
- Choose the available Individual Personal Property filing.
- Enter the county where the property is located and complete all required fields.
- Move through each section with Next. SmartFile saves progress as you advance.
- Add applicable assets, digitally sign the declaration, upload supporting documents if needed, and submit.
Returning filer
For taxpayers who have filed in a prior year by paper or online and need to update or confirm their current return.
- Sign in to SmartFile and open the Individual Personal Property filing.
- Select the county and search for your account by account number or owner name.
- Review existing assets first so disposed property can be removed and duplicate assets are avoided.
- Update each applicable section, including vehicles, aircraft, mobile homes, real estate improvements, dogs, sheep and goats.
- Digitally sign, attach supporting documents if needed, submit, and keep the confirmation email for your records.
Business Personal Property
Use this path for commercial personal property returns, including business equipment, inventory, vehicles, rolling stock, aircraft, salvage, pollution control property, and required asset listings.
New business filer
For businesses that do not have an established account and are filing for the first time by paper or online.
- Create a SmartFile account, sign in, and choose the Commercial Personal Property filing.
- Enter the county where the business is located and complete all required business information.
- Complete Schedule A, inventory, vehicles, aircraft, rolling stock, mobile homes, salvage, pollution control, and livestock sections as applicable.
- Use the calculate buttons where provided before moving to the next section.
- Digitally sign, upload the required asset listing and any other required documents, then submit.
Existing business account
For businesses with an existing account that need to review prior-year values and file the current return.
- Sign in, open the Commercial Personal Property filing, and search by county, account number, and mailing ZIP code.
- Review existing values and assets before adding new property or marking removed assets.
- Enter additions and disposals in Schedule A, then calculate adjusted acquisition cost.
- Complete inventory and any Freeport exemption fields only if they apply, with supporting documents uploaded.
- Digitally sign, upload the asset listing and any required attachments, submit, and print a copy if needed.
The downloadable guides include screenshots from SmartFile. The paper personal property form remains available for taxpayers who cannot file online. Download the blank Personal Property form.
