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Property & Tax Information

Jump to: Personal Property | Dogs | Real Estate | Commercial Business Property Return | Military Personnel Tax Exemption | Farm Use Application | Farm Use Vehicle Exemption | Sheep & Goat Program | Managed Timberland Tax Exemption | Homestead Exemption Notice | Assessor's Office Conducting a Re-Appraisal | Improvements

Personal Property

Examples of tangible personal property are: cars, trucks, motorcycles, boats, aircraft, machinery and equipment, utility trailers, furniture and fixtures (when used for profit).

Mobile homes are considered personal property when the mobile home owner does not own the land.

July 1 - October 1 is the Assessment period set by the WV State Legislature. During the end of June the Assessor's Office mails individual and business personal property forms with an instruction sheet and return envelope. If the taxpayers do not receive this mailing they should call the Assessor's Office. It is West Virginia State Law that taxpayers report personal property owned on July 1.

Personal Property Form   Mobile Home Information

Dogs

WV Law requires the assessor to collect license fees on all dogs who are or who will be 6 months of age or older by June 30 of the following year. Dog Licenses must be renewed annually.

County Tax = $3.00 per dog
County Tax+ Municipality Tax = $6.00 per dog(town of Union)

Vicious Dog Tax = $10.00 per dog Dog Tax supports the pound and animal control programs

Unlicensed dogs may be impounded and the owners of impounded dogs may be subject to pound fees and fines.

Dog Tag Form

Real Estate

Real property is defined as surface real estate, all buildings permanently affixed, and most mineral interests. Tax Appraisers are appointed by the Assessor and are granted the authority to conduct appraisals ( determination of value), which are usually done by visual inspection.

The Tax Appraisers are responsible for both residential and commercial real property. They use many factors to determine fair market value: comparable sales, condition, desirability, and utility.

The West Virginia State Code directs all Assessors to value property at market value (what the property will sell for on the open market with a willing buyer and seller) and will allow for only a 10% variation from the market value. The West Virginia Department of Tax and Revenue audits all Assessors each year. During the audit the state randomly selects parcels located throughout each county and verifies if the property is being properly valued at the Market Value.

After the property has been appraised with a fair market value, then the assessed value is determined. The assessed value is 60% of the appraised value (fair market value). For example: if a house is appraised (valued) at $100,000, then the assessed value would be $60,000. To determine your tax multiply the assessed value by the levy rate. The assessed value and the levy rate (tax rate) determine how much you pay in taxes.

Your Rights

If property owners feel their appraisal is incorrect or have questions about it, they should contact the Assessor's Appraisal Office. If the issue of appraisal value cannot be resolved between the property owner and appraiser, then the property owner has the right to ask for an appointment with the County Commission. This process occurs in February and is conducted by the County Commission sitting as the board of review and equalization. The Board may not address question of tax-ability, classification or prior year's appraisals. Property owners should be well prepared with documentation of comparable sales (within the required time frame) and photos that support their position. Contact the Assessor's Office before January 31st for details on filing deadlines.

Please Note:

Your Assessor does not set your property tax. Your tax bill is determined by multiplying a tax rate against your assessed value (60% of market value). Remember, the Assessor determines your assessed value and the levy rate is determined by the legislature (for the Board of Education), the county commission and the municipalities. Levy rate sheets are prepared for your convenience and may be obtained in the Assessor's Office or on our download page. 

Commercial Business Property Return

As your Assessor, I am directed by West Virginia State Law to have businesse.s file returns listing personal property and real property by the deadline September 1. State law also directs the Assessor to prepare estimated returns for those businesses that do not respond by the September 1 deadline. Therefore, previous filers who file late or do not file will have a 10% increase added to the prior tax year's value. In addition, West Virginia State Code 11-3-10 directs the Assessor to impose a fine of $25-$100 for non-filers. Most importantly, you forfeit the right to challenge erroneous or over-estimated values.

Do I have to complete all Schedules of the form?

YES, you must complete ALL SCHEDULES of the return. If they do not apply, list NONE. If you have not filled in all schedules, your return may be rejected and returned to you for completion. "SEE ATTACHED" WILL BE ACCEPTED ONLY IF ATTACHMENT IS THE SAME FORMAT AS THE SECTION TO WHICH IT APPLIES.

Even if you are no longer in business, you must return the SIGNED form with the date of business closing to have your account deleted from our records.

Your signature affirms the information to be correct.

What do I need to send in with my return?

Corporations, Partnerships, and Sole Proprietors are to send a balance sheet and depreciation schedule.

For Corporations, the balance sheet can be found on Schedule L of your IRS return. For Sole Proprietors and Partnerships, we will accept Schedule C from your tax return as a substitution for the balance sheet. The depreciation schedule can be found on Form 4562 of your tax return.

The balance sheet and depreciation schedule should be submitted with your return. Failure to attach these may be grounds for the Assessor to reject the return.

Basic Business Information (page 1)

It is important to make sure this section is filled out accurately and completely in order to ensure proper assessment and billing. If a printed label is on the form, please verify that the information is correct. If not, make any necessary corrections.

Property You Lease From Others (page 1)

Please list all property you lease from others, with date acquired and cost of Machinery and Equipment, Furniture and Fixtures, and Computer Equipment, and/or gross annual rent. We must have the name, address, and phone number of the property owner and the type of property leased. Attach additional sheets if needed.

Real Estate (page 1)

List all Monroe County real estate property owned by your company. Description asked for is the District, Map and Parcel Number, which can be found on your real estate tax tickets.

Building On Leased Land (page 1)

If you own any buildings situated on land owned by someone else, you must list the name and address of the land owner. If possible, please provide the District, Map and Parcel Number for the land on which the building is located.

Schedule A (page 2)

Machinery & Equipment, Furniture & Fixtures, Leasehold Improvements, and Computers

List all of the above in the appropriate section by year of purchase with cost. It is to the taxpayer's advantage to list this property by year of purchase to receive full benefit from depreciation schedules in the state-wide computer network. When a taxpayer submits a lump­sum value with no breakdown by year, the computer treats equipment as brand-new without depreciation. This results in higher assessment and higher taxes.

A section is provided on Schedule A specifically for the valuation of Computer Equipment, which is subject to accelerated depreciation. It must be valued separately from other Machinery & Equipment to gain full benefit of this depreciation.

Property that is owned and STILL IN USE, which has been fully depreciated or written off, MUST be reported on Schedule A. Any property which has been fully depreciated and is NO LONGER USED as part of the production process, should be reported on "Schedule F-Salvage Value Machinery & Equipment".

What are leasehold improvements? (page 2)

Leasehold improvements are any permanent improvements and/or additions to leased property, exclusive of buildings, which have been made by the lessee. Some examples of this would be adding a new bathroom, a commercial exhaust system, or additional interior walls. All leasehold improvements are to be reported on Schedule A. 

Schedule B (page 2)

Inventory, Consigned Inventory, Parts and Supplies

Taxpayer is to report all consigned goods, all supplies, parts and all inventory of merchandise for resale; in warehouse or in storage.

Vehicle-Mobile Home-Manufactured Home Dealers (page 2)

Dealers of new and used motor vehicles, motorcycles, RVs, trailers, mobile homes and manufactured homes are required to complete and attach the "Vehicle Dealers Inventory Worksheet" in place of Schedule B. Please read the instructions on this worksheet carefully before completing it, as some exemptions apply.

All dealers must submit an Income Statement to support information appearing on the worksheet.

Warehouse Freeport Tax Amendment (page 2)

Goods which have been moved to a warehouse or storage facility, at which no substantial alteration takes place, to await shipment to a destination outside this state are deemed to be moving in interstate commerce over the territory of the state and therefore are exempt from ad valorem property tax and do not have a tax situs in West Virginia for purposes of ad valorem taxation.

This exemption generally applies to industrial accounts that are assessed by the State. The Freeport Exemption does NOT apply to inventory of Natural Resources or Raw Materials.

Schedule C (page 3)

Machinery & Tools in process oflnstallation Machinery or tools purchased but not yet installed are reported here.

Schedule D (page 3)

Other Personal Property This section is used to cover all other property not covered by a special section on the form. This may include business libraries, reference books, moveable storage buildings, and furniture and fixtures in process of construction. List cost and date acquired of all assets reported in this section.

Schedule E (page 3)

Incomplete Construction The cost new of any materials for buildings, additions or improvements which are incomplete and therefore are not assessed as Real property must be reported here; if the taxpayer and the real estate owner are not the same party, individual, or corporation.

Schedule G (page 3)

Pollution Control Facilities All pollution control facilities installed after July 1, 1973, and approved by the Water Resource Division ofDNR or Air Pollution Control should be listed, with location, year installed and original cost. The State Tax Department provides our office with a list of all qualified equipment.

Schedule H (page 3)

Vehicles, Trailers, Boats, Aircraft, and Mobile Homes

We must have a complete listing of all licensed and unlicensed vehicles titled in the name of the company, including year of acquisition and acquisition cost. It is especially important that purchase price and date be included for all industrial vehicles (i.e. dump truck, backhoe, crane, lowboy, etc.) If you have more than six vehicles, you are required to complete an "Itemized Fleet Vehicle Report".

Our office must have complete information on each vehicle. This includes make, model, year, VIN, acquisition date and cost. When listing trucks, provide Gross Vehicle Weight. Trailers should also include length and type of trailer. Do not include apportioned vehicles, as they will be taxed by the State.

We need complete information in order to accurately value your vehicles. Failure to file the necessary information will result in your vehicles being priced using the highest value for that particular vehicle, as we are required under West Virginia law to err on the side of taxation. Schedule I (page 4)

Schedule I (page 4)

Other Information Required with this Return (page 4)

Type of business entity: Please check one. Description of Business Activity: Please describe the basic type of business that you are operating. This is very important to categorizing your business for depreciation of Schedule A assets.

North American Industry Classification System: Please list the NAICS code for your business only if it is known. If unsure or unfamiliar with NAICS codes, leave this section blank. Our office will assign a code appropriate for your type of business as described above.

Business Property Form

Military Personnel Tax Exemption

Military persons owning West Virginia registered vehicles must be active in the Military gets one Exemption from taxation when requirements is met:

  • Personnel assigned to a duty station in West Virginia, but legal residency is claimed in another state.
  • West Virginia residents assigned to a duty station outside West Virginia, but only one vehicle may qualify for exemption.

Farm Use Application

Tracts of land five (5) acres or more and that are primarily utilized for the sale, use, or consumption of agricultural products may qualify for farm use valuation. This includes land used for livestock grazing, poultry, fruit, vegetables, grains, or hay production. Actively farmed tracts that produce at least $1000 can qualify for the farm use exemption. The farm use valuation method provides a discount to the landowner for the land value only, and does not include the value of buildings or structures on the land. Taxpayers who have applied for the exemption in the previous year will be mailed an application on July 1.

In order to qualify, tracts of five (5) acres or more must produce for sale, use, or consumption agricultural products having a fair market value to the producer of at least $1,000 annually. Tracts of land less than five (5) acres must produce $500.00 in agricultural products annually. Must show proof of the $500 to receive the farm use exemption.

Applications for farm use valuation must be submitted to our office between July 1 to September 1st in order to qualify for the next tax year.

Farm Use Application

For more information or to apply for farm use valuation status, please contact our office at (304)772-3083.

Online Filing

Farm Use Vehicle Exemption

  1. Complete Part 1 of this form. Only one vehicle can be certified per form. Only qualified vehicles may/can be used as an implement of husbandry, which if not require for farm use, would be required to be registered as a Class A (pick-up truck under 8001 lbs.) or a Class B (truck, tractor­trailer combinations 8001 lbs and over). These vehicles are required to have the words "FARM USE" AFFIXED TO BOTH SIDES OF THE VEHICLE IN TEN INCH LETTERS in addition to displaying a "FARM USE" sticker on the windshield. These vehicles are still subject to the restricted use or provision of WV Code 17A-3-2.
  2. Submit the application to the Assessor of your County of residence along with a fee of $2.00 made payable to the county Assessor.
  3. Show proof of insurance to the County Assessor.
  4. After the Assessor completes and approves the application, the Assessor will issue a FARM USE Exemption decal for each qualified vehicle, as well as a copy of the completed application(s).
  5. You must affix the FARM USE vehicle decal to the inside lower driver's side corner of the windshield.
  6. Be sure to retain the copy of the application for your records.

Vehicle Exemption Certifcate

Sheep and Goat Program

This passed during the 2004 legislative session and it provides that assessors should collect $1.00 per head on all breeding age sheep and goats. The money is deposited into a special account designated "Integrated Predation Management Fund", which will be used solely to enter into a cooperative service agreement with the U.S. Dept. of Agriculture to expand the coyote control program. Farmers pay the $1.00 per head at the time of their assessment and, if the farmer has a sheep or goat killed by a coyote, he can contact the Dept. of Agriculture and have the coyote trapped and removed from his property.

Managed Timberland Tax Exemption

Land in the Managed Timberland Program is valued by the State Tax Department as directed by the legislature, and that value is based on the capability of the land to produce timber, regardless of the actual timber on the property. Persons wishing to place their land in the program must have 10 or more acres of timberland. The initial Contract is due before July 1 of any year. The annual Application for Certification as Managed Timberland must be submitted to the Division of Forestry between March 1 and September 1 of each year to remain in the program. For more info on this program call 304-558-2788 or write the WV Division of Forestry, 1900 Kanawha Blvd. East, Charleston, WV 25303-0184.

Timberland Fact Sheet

Homestead Exemption Notice

Any Monroe resident of six (6) months or more, West Virginia resident of two (2) consecutive years or more, who is 65 years of age or older, which includes a person who attains the age of 65 on or before the 30th day of June following the July first assessment day, or totally disabled may apply for Homestead exemption, under West Virginia Code 11-6b-4, in the Monroe County Assessor's Office, between July 1, 2012 and December 1, 2012. This act allows the taxpayer a $20,000.00 exemption on residential property. For more details contact the Monroe County Assessor's Office.

Assessor's Office Conducting a Re-Appraisal

The Monroe County Assessor's office will be continuing the Re-Appraisal process mandated by Section 8 (B) Article 10 Chapter 11 of the West Virginia Code. A real estate deputy assessor will be visiting Springfield, Second Creek, Wolf Creek Districts and the Town of Union. If there are any questions concerning the Re-Appraisal please feel free to contact the Monroe County Assessor's Office at the Court House in Union. Monday through Friday, 8:30 AM to 4:30 PM or by telephone (304) 772-3083.

Improvements

Any person, corporation, association or other owner of real property, subject to payment of property tax, who shall erect any building or structure, or who add to, enlarge, move, alter, convert, extend, raze or demolish any building or structure, whereby the value of the real property shall be improved more than $1,000.00 must notify the assessor within sixty days from date the work is commenced. Chapter 11, Article 3, Section 3A of the West Virginia Code.

Notice of Improvements