Personal Property

What is Personal Property? 

Examples of personal property in regard to assessment include Aircraft, ATVs, Automobiles, Boats, Campers, Canines/Dogs Mobile Homes, Motorcycles, Motor Homes, Trailers and Trucks. Personal property already in the system is valued by the West Virginia State Tax Department system based on the Vehicle Identification Number (VIN).

Vehicle Assessment

Vehicles such as cars, trucks, vans, motorcycles, watercrafts, etc. are appraised from the loan value of the NADA (National Automobile Dealers Association) Guide mandated by the WV State Tax Commissioner. Once the appraised value is determined for the vehicle, it is assessed by taking 60% of the appraised value to arrive at an assessed value. The assessed value of the vehicle is entered to the personal property file. The taxes are extended by multiplying the assessed value by the levy rate of that tax year. THE LEVY RATES ARE DETERMINED BY THE LEVYING BODIES OF EACH COUNTY, SUCH AS THE BERKELEY COUNTY COMMISSION, BERKELEY COUNTY BOARD OF EDUCATION AND MUNICIPALITIES (CITY OF MARTINSBURG, TOWN OF HEDGESVILLE).

DO NOT LIST LEASED VEHICLES: Verify with leasing company who is responsible for rendering vehicle for taxation to prevent double assessments.

Antique Vehicles

Antique vehicles are valued from the “Old Cars Pricing Guide” that is approved by the State Tax Commissioner. Our office also requests a recent photo of the antique car so that we can determine the quality of the antique car and whether it is in parts, restorable, or fair condition. The assessed value is determined the same as regular vehicles by taking 60% of the appraised value.

Boats and Recreational Vehicles

Boats and recreational vehicles are also valued from the NADA price guide for boats and recreational vehicles. Our office uses the lowest value of that book, and like vehicles, we use 60% of the appraised value to determine the assessed value.

Filing Information Needed 

• Boats: Model Name, Length, Year, Style (Example: 2020 Tahoe 14’ Sport CRB 1475)
• Camper, Motor Home Pop-Up, Truck Camper: Model Name, Series, Model Number, Length (with hitch) and Slides, if applicable. (Example: 2022 Salem by Forest River Cruise Lite Series, Model # M-273QBXL, 33’, 1 Slide)
• Utility Trailer: Size
• ATV/UTV: Model Name, Series and CC’s

Mobile Homes

Mobile Homes can be assessed as Personal Property or Real Property. If you do not own the land your mobile home is on and you hold the title of the mobile home, it will be assessed on the Personal Property books. If you do own the land the mobile home is sitting on, it can be assessed as Real Property.

Mobile Homes as Personal Property

Should the taxpayer own a mobile home and it is situated on rental land, it should be listed on the mobile home section of the Individual Assessment Report. You should list the trade name, size, year, and purchase date. Also, we would need to know if the mobile home is owner occupied to determine a tax class and whether it should be in class 2 (occupied by the owner) or class three or four (occupied by a renter, vacant or commercial in or outside the city limits). You should list the property owner so that the office can determine where the mobile home is located.

Mobile Homes as Real Property

If you own the mobile home and the land that it is sitting on, it can be placed on the Real Estate books. Tax Class is also determined the same as above. It should also be listed on the Individual Assessment report under “List of Real Estate Owned” listing the map and parcel number or the account number from your tax statement.

If someone parks a mobile home on your land, please complete the appropriate section. List the name and phone number of the owner of the mobile home.

Aircraft

In accordance with provisions of WV Code §§ 11-3-2, 11-3-12, and 11-3-15; all persons owning or controlling real or personal property subject to property taxation are required to render a property tax return to the Assessor. Among other items, this requirement includes the reporting of aircraft. In this regard, owners of aircraft are to verify the make, model, model number, year, registration tail number and the acquisition cost of such craft. If you are a business owner, this information should be reported under Schedule E of the business property return.

In addition, West Virginia Code §11-6H-1 et seq. provides that the value of special aircraft property shall be its salvage value. Special aircraft property is defined to be “…all aircraft owned or leased by commercial airlines or private carriers.” Private carrier means “… any firm, partnership, joint venture, joint stock company, any public or private corporation, cooperative, trust, business trust or any other group or combination acting as a unit that is engaged in a primary business other than commercial air transportation that operates an aircraft for the transportation of employees or others for business purposes.”. If you have reported aircraft on Schedule E which you believe to be special aircraft property, enter the dollar value of the aircraft at 100 percent of acquisition cost.

Dogs/Canines

WV Code §19-20-2 states that it is the duty of the Assessor to collect a yearly head tax on each dog, six months of age or older, by June 30. The fee for Dog tags is $3.00 per dog. You will need to include a check or money order (made payable to the Berkeley County Assessor, do not mail cash) with your assessment form. Your dog tags will be mailed to the address listed on your assessment form. Dog tags may also be purchased at anti-rabies clinics offered by Berkeley County Animal Control.