Sign Up For News And Updates

Your Contact Information
First Name:
Last Name:
E-mail Address:
Sign up for the following:



Your Address
Address:
City:
State:
ZIP:
Mobile Phone:
Learn more about opt-in
By checking this box, you agree to receive email and text message updates from us. By checking this box, I consent to receive event and news updates via email and SMS. Unsubscribe anytime via provided links. Your information is safe with us and used solely for providing our News and updates. Standard Msg & Data rates may apply.
Banner Image

Real Estate

In West Virginia, county real estate taxes (property taxes) on land and buildings are administered at the county level, with the sheriff’s tax office playing a central role in their collection and enforcement. This system, governed by West Virginia Code § 11-3-1 et seq. and §11A-1-1 et seq., funds critical local services like schools, roads, and public safety across the state’s 55 counties. The sheriff’s tax office acts as the primary point of contact for taxpayers, issuing bills, collecting payments, and handling delinquent accounts, while working in tandem with the county assessor, who determines property values. As of March 13, 2025, this framework remains consistent, though specific rates and procedures may vary by county.

The sheriff’s involvement reflects West Virginia’s historical reliance on elected sheriffs as both law enforcement and fiscal officers, a dual role codified in WV Code §7-5-1. For real estate taxes, their tax office functions as the operational hub, ensuring revenue flows to county commissions, school boards, and municipalities.

Role of the Sheriff’s Tax Office

  • Tax Billing:  The sheriff’s tax office receives assessed property values from the county assessor (per WV Code § 11-3-24) and calculates tax bills using the levy rates set by the county commission and other taxing entities. Bills are mailed annually, typically in July, for the fiscal year (July 1 to June 30). They detail the assessed value, levy rate, total tax due, and payment deadlines.
  • Collection of Payments: The sheriff’s tax office collects real estate taxes directly from property owners. Payments can be made:In Person: At the sheriff’s office, usually in the county courthouse.
  • Accepted payment methods:  cash, credit and personal checks.
  • Payment Schedule and Incentives:  Taxes are due in two installments:
    • First Half: Payable by September 1, delinquent after October 1.
    • Second Half: Payable by March 1, delinquent after April 1.
  • A 2.5% discount applies if the full year’s tax is paid by September 1 (e.g., a $1,000 bill drops to $975), incentivizing early payment.
  • The sheriff’s office tracks payments and issues receipts, often mailing them or providing them digitally.
  • Handling Delinquency:  If taxes remain unpaid, the sheriff’s tax office imposes penalties:2% for the first month of delinquency, escalating to 9% annually thereafter (WV Code § 11A-1-8).
    • Delinquent accounts are certified to the State Auditor by April 30 of the following year.
    • The sheriff conducts tax lien sales, typically in November, 18 months after delinquency (e.g., November 2026 for 2025 taxes), as per WV Code § 11A-3-2.
    • Properties are sold to recover unpaid taxes, with a redemption period for owners to reclaim them by paying the debt plus interest.
  • Additional Services:  The sheriff’s tax office often assists with tax-related inquiries, such as verifying assessed values or explaining levy rates.
  • In some counties, they process vehicle registration renewals alongside property taxes (see prior response), integrating personal property tax collection with real estate duties.

How Real Estate Taxes Are Determined

While the sheriff collects taxes, the process begins with other entities:

  • Assessment: The county assessor appraises real property at its fair market value, setting the assessed value at 60% of that figure (WV Code § 11-3-1). For example, a $100,000 property is assessed at $60,000.
  • Levy Rates: The county commission, school board, and municipalities set levy rates (dollars per $100 of assessed value) after public hearings (WV Code § 11-8-6). Rates vary by county and property class:
    • Class II: Owner-occupied homes (lowest rates).
    • Class III/IV: Rental, commercial, or municipal properties (higher rates).
  • Calculation: The sheriff’s tax office multiplies the assessed value by the levy rate. Example: $60,000 assessed value with a $1.50 rate = $900 annual tax.
  • The sheriff then compiles this data into bills and manages the revenue distribution to the appropriate entities.

Sheriff’s Tax Office in Practice

Tax Bill

  • Example:  A homeowner in the county with a $150,000 home (assessed at $90,000) might face a levy rate of $1.48 (2023 rate). The sheriff’s tax office calculates: ($90,000 ÷ 100) × $1.48 = $1,332 annually, or $666 per installment.
  • Delinquency Enforcement:  If the $1,332 remains unpaid by October 1, the sheriff adds a 2% penalty ($26.64), increasing monthly. By April of the next year, the property is flagged for a tax lien sale if still delinquent.

Exemptions and Interaction with the Sheriff

  • Homestead Exemption: Homeowners aged 65+ or permanently disabled can reduce their assessed value by up to $20,000 (WV Code § 11-6B-1). Applications go through the assessor, but the sheriff’s tax office reflects this on the bill.
  • Veteran Exemption: 100% disabled veterans may receive a full exemption (WV Code § 11-6I-1), which the sheriff applies after assessor approval.
    Taxpayers must coordinate with the sheriff’s office to ensure exemptions are correctly processed, often providing proof of eligibility.
  • Levy Rates: Range from $1.20–$1.60 per $100 of assessed value, depending on local needs (e.g., higher in counties with larger school systems like Berkeley).
  • Delinquency Sales: Some counties actively promote tax sales to recover funds, while others have fewer delinquent properties due to lower tax burdens.

Context and Significance

West Virginia’s sheriff-centric system keeps real estate taxes low—averaging 0.5%–0.6% of market value—making it one of the most affordable states for property owners. The sheriff’s tax office ensures local control and accountability, though it can lead to inefficiencies or inconsistencies across counties. For 2025 specifics (e.g., current rates, payment deadlines), contact your county sheriff’s tax office directly or visit their website if available. The State Tax Department (tax.wv.gov) also provides county-level contact info.

This approach blends tradition with practicality, leveraging the sheriff’s community presence to manage a critical revenue stream while offering taxpayers a familiar point of access.