Barbour County, WV Assessor
The Barbour County Assessor is elected every four years. The duties of this full-time position include obtaining property assessment information from all individuals and businesses in Barbour County to determine a full and correct description of all personal property. Determination of market values of real property must be accurate on an annual basis. Assessors are required to visit all real estate properties at least once every three years in Barbour County, WV.
Real Estate Assessment Deadlines in Barbour County, WV
Real Estate assessments and land and property books must be completed no later than January 30 for the previous year, in order to be submitted to the Board of Equalization and Review by February 1. The assessor and assistants attend the Board of Equalization and Review, and render any possible assistance in connection with the property valuation. Certified assessed values must be submitted by the assessor by March 3 to the following levying entities: clerk/recorder of cities and towns, secretary to the board of education, WV State Board of Education, the Barbour County Commission, and public utilities. These tax levying bodies must use the assessed values to prepare yearly budget estimates and lay their levies.
How Are Real Estate Taxes Calculated in Barbour County?
Levy rates are certified to the auditor and assessor, and entered into the database to allow the sheriff to print tax tickets. Tax revenue is based on values determined by the assessor in conjunction with the levies (including excess levies) set by the authorized levying bodies.
Estimating Real Estate Tax:
Appraised Value x 60% = Assessed Value
Assessed Value X Levy Rate = Tax
Property Tax Classifications:
CLASS I: All tangible personal property employed exclusively in farming and livestock
CLASS II: All property owned, used, and occupied by owner, exclusively for residential purposes, and farms used and occupied by their owners or bona fide tenants
CLASS III & IV: All real and personal property exclusive of Classes I and II, situated outside a municipality (Class III) or within a municipality (Class IV: Rental and Vacant), not used and occupied by the owner
Dog Tax Information
WV Code 19-20-5. Every registered dog shall at all times wear a valid registration tag issued as provided. The failure to have displayed or worn on any dog, at any time, of such valid tag shall be prima facie evidence that such dog is not registered and such dog shall be subject to be, impounded, sold or destroyed as hereinbefore or hereinafter provided.
WV Code 19-20-6 (a). The County dog warden and his deputies shall patrol the county in which they are appointed and shall seize on sight and impound any dog more than six months of age found not wearing a valid registration tag, except dogs kept constantly confined in a registered dog kennel, when any dogs shall have been seized and impounded, the county dog warden shall forthwith give notice to the owner of such dog, if such owner be known to the warden, that such dog has been impounded and that it will be sold or destroyed if not redeemed within (5) five days.
WV Code 19-20-9 Failure to register dog. Any person who owns, keeps, or harbors a dog, or who owns or operates a kennel, subject to registration under the provisions of the this article, and who fails, refuses or neglects to register such dog or kennel, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than twenty-five nor more than one hundred dollars.
Assessor Responsibilities in Barbour County, WV
In addition to responsibilities associated with determining real estate tax assessment, the assessor is also responsible to:
- List all properties exempt from taxation, such as those owned by federal, state, county or local governments; property used for public or charitable purpose, property used for schools and hospitals and property used for worship
- Collect county and local dog taxes
- Determine eligibility of property owners for the Homestead and Disability Exemptions
- Maintain tax maps and property records and make them available for public use
- Collect farm statistics annually and report to the Commissioner of Agriculture
- Collect farm-use decal permit fees
- Collect mobile home permit fees
- Annually complete a sales ratio analysis
- Present to the tax commissioner a list of real property transfers of the prior assessment year by December 1st annually
- Supply a list of new construction and improvements exceeding $1,000 of the previous assessment year to the tax commissioner by December 1st annually
- Supply a list to the tax commissioner by December 1st (annually) of new businesses and businesses that have discontinued operations during the previous assessment year
- Assist the tax commissioner by providing information with respect to the taxation, classification, and valuation of non-utility and public utility property so that all property shall be more equally and uniformly assessed throughout the state
- Annually assist the tax commissioner in determining the current use of such real property in his/her county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property
- Prepare cost studies and update land values on an annual basis
Contact the Barbour County Assessor
Contact the Barbour County Assessor’s Office with any questions that you may have regarding your tax assessment, to pay taxes or fees due, or to request assistance with any of the services that we provide.