New Resident Information

Welcome to Berkeley County! As a new resident and valued taxpayer, our office is thrilled to have you as a part of our vibrant community. As you settle in, there may be more specific information and paperwork relevant to your status as a taxpayer. Whether you have questions about assessments, exemption, or anything else, we're here to guide you and ensure you have all the information needed for a smooth transition into your new home.

Dates & Deadlines

• July 1: Taxes are assessed to owner of record on July 1 for real and personal property.
• September 1:
  • Application for Managed Timberland due, first half taxes due for 2½ percent discount, new Farm decals must be on vehicles.
  • Business Personal Property returns due.
  • WV Farm Use Application due in Assessor's Office.
• October 1:
  • Personal Property Assessment Returns due in Assessor's Office.
  • Dog tags must be purchased from Assessor.
  • Mobile Home Court owners' lists due in Assessor's Office.
• December 1: Homestead Exemption applications due.
• January 31: Appeals to Assessor on value must be completed.
• February: Board of Equalization and Review meets to hear appeals of value, appointments required.
• March 1: Second half taxes due for 2 ½ percent discount.
• April 30: Last day to pay taxes without penalty.

Personal Property

W.Va. Code 11-3-2 requires all residents to file a report of their real and personal property each year. You may either file online or through the forms sent to you through the mail.

If you file online there is no need to mail in the paper form. Please complete your filing by October 1 of each year of what you owned as of July 1 the current year. For general inquiries please call us at 304-264-1904.

For Online Filing

Filing begins every year on July 1 and ends October 1. After submitting your filing, you will be given a confirmation number for future reference. If you have additional questions, please feel free to call 304-264-1904. Click Here for Online Filing.

Business Personal Property

WV House Bill 2618 (HB2618) passed April 8, 1989, amending West Virginia Code 11-3-12 to mandate that personal property returns are due on or before September 1 of each year for businesses. West Virginia Code requires that we estimate personal property for assessments for all businesses that fail to file a return by September 1 of each year. Businesses that fail to file or file on time forfeit their right to appeal and are subject to penalties.

REAL ESTATE

Farm Status

For information or questions regarding farm status qualifications, please contact the Assessor’s Office at 304-264-1904.

Homestead Exemption

If you are a homeowner who resides in their property (owner-occupied/Class 2 property), 65 years or older on or before June 30 following the July 1 assessment date, or are permanently/totally disabled, you may file for homestead exemption in the office of your county assessor. All new applicants must file between July 1 and December 1 of each year. Those eligible for homestead exemption only need to apply once.

Please refer to WV Code 11-6B-3 at code.wvlegislature.gov for more information on the Homestead Property Tax Exemption. If you have any further questions, please contact our office at 304-264-1904.

Appraisal Unit

Appraisal Unit staff assess property each year and must visit each property every three years. Please feel free to contact the Assessor's Office at 304-264-1904 with any further questions not answered above.