Assessor's Office

Contact Us

Monday through Friday: 8:30AM to 4:30PM	Phone: 304-772-3096
Mailing Address: P.O. Box 350, Union, WV 24983	Email: [email protected]

NOTICE

2024 Personal Property Assesment Form

2024 Farm Form

County Assessor

In West Virginia, a county assessor is an elected official responsible for overseeing the assessment of real and personal property within the county. This role is critical for the determination of property values, which are used to establish property taxes. The duties of a county assessor in West Virginia are defined in various state codes, particularly in West Virginia Code Chapter 11, which deals with taxation.

Key Responsibilities of a County Assessor in West Virginia:

Property Valuation: The county assessor is responsible for appraising real property (land and buildings) and personal property (like vehicles and business assets). These assessments must be conducted in a fair, uniform, and consistent manner according to state law. Real property must be valued at its "true and actual value," which is essentially the market value of the property (WV Code § 11-1C-10).
Maintaining Property Tax Rolls: The assessor maintains an updated list of taxable property in the county. This includes not only land and buildings but also personal property that may be subject to taxation, such as motor vehicles, business equipment, and machinery (WV Code § 11-3-1). The assessor is also responsible for ensuring that property transfers are reflected in the tax rolls.
Property Taxation: Based on the assessments made, the county assessor helps calculate the property tax liabilities for property owners, which are then used to fund local government services, schools, and infrastructure (WV Code § 11-3-1 et seq.).
- Appeals Process: If property owners disagree with their property’s assessment, they have the right to appeal the assessor’s valuation. The county assessor is involved in the appeal process, where property owners can present their case, and the assessor may reassess the property if necessary (WV Code § 11-3-24).
Exemptions and Special Assessments: The county assessor is responsible for applying certain exemptions and special assessments, such as those for homestead or agricultural property (WV Code § 11-3-9).
Tax Exemptions: The assessor is also responsible for determining whether properties qualify for certain tax exemptions, such as exemptions for charitable organizations or for specific types of property like religious or educational institutions (WV Code § 11-3-9).

Relevant West Virginia Code Sections:

WV Code § 11-1C-10: This section outlines the standards for the appraisal of property, specifying that property must be assessed at its true and actual value.
WV Code § 11-3-1: This section defines property tax, provides the basis for property assessments, and outlines the duties of assessors.
WV Code § 11-3-9: This section includes provisions about exemptions and classifications of property that may be taxed at different rates.
WV Code § 11-3-24: Provides the appeal process for taxpayers who disagree with the property assessment made by the county assessor.

The county assessor plays a crucial role in the taxation process in West Virginia, ensuring property is accurately assessed and that property taxes are fairly levied. This process helps fund county and state services. For a more comprehensive understanding of specific duties and procedures, reviewing the detailed provisions of the West Virginia Code, particularly Chapter 11, would provide additional legal context.

Assessor's Tax Mapping Service

Search Parcels by Parcel ID, Owner and Address.

View and Print Maps containing Monroe County parcels, roads, hydrography, soils and aerial imagery. View parcel's Parcel ID, Owner, legal description, neighborhood, deed book and page, appraised land value, appraised building value and appraised total by clicking on the parcel with the select tool. To measure area or distance use the Measure feature in the Task List drop down menu on the upper right corner.

Our maps are produced from the Plats and Deeds recorded in the County Clerk's office. If it is not recorded it will not be shown on the map. While we map our maps as accurate as possible, they are only as accurate as the surveys for the parcel. If the lot has not been surveyed for 100 years it will not be as accurate as more modern surveys.

If there is a recorded subdivision that has not been added to the map then it either missed the June 30th cutoff date for that tax year or the plat was recorded but no deed has yet been recorded that transferred any portion of the platted parcels. Per the West Virginia State Code, we are not allowed to place any subdivision on the maps and assign parcel Identification numbers until a transfer occurs. Please note that a plat does not transfer anything. It is simply a representation of the subdivision. It is Deeds that transfer property.

Click Here to View Map