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.

§11-3-15i. Petitioner’s right to appeal.

(a) If the assessor grants the requested relief, the petitioner may not appeal the ruling of the assessor.

(b) If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting held as provided in §11-3-15g of this code, both parties shall sign the agreement and both parties waive the right to further appeal.

(c) If all or part of the petitioner’s request under §11-3-15c, §11-3-15d, or §11-3-15e of this code is denied, the assessor shall mail, on the date of the ruling, to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the change or changes requested in the petition. A petitioner whose request is denied, in whole or in part, or a petitioner who does not receive a response from the assessor by February 10, as provided in §11-3-15h of this code, may file a protest with the county commission sitting as a board of equalization and review, as provided in §11-3-24 of this code, or the Office of Tax Appeals. (See §11-3-25b).

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.