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Sheep and Goat Program

West Virginia provides financial support to sheep and goat producers through a head tax program designed to fund predator control and livestock protection efforts. This program is governed by West Virginia Code §7-7-6e and §19-1A-2.

1. What is the Sheep and Goat Program?

The Sheep and Goat Assessment Program is a state-mandated tax on each head of sheep and goats raised in West Virginia. The revenue from this tax is used to fund predator control programs, particularly coyote control efforts managed by the West Virginia Department of Agriculture and the U.S. Department of Agriculture (USDA) Wildlife Services.


2. Sheep and Goat Head Tax (§7-7-6e, WV Code)

  • A tax of $1.00 per head is assessed annually on all sheep and goats in West Virginia.
  • The tax is collected by the County Assessor when personal property assessments are completed each year.
  • Funds go to the Department of Agriculture for predator control and livestock protection efforts.

3. How to Pay the Sheep and Goat Head Tax

  • When assessing personal property (between January 1 and September 1), livestock owners must report the number of sheep and goats they own.
  • The County Assessor collects the tax as part of the personal property tax process.
  • The funds are transferred to the state’s Livestock Protection Program.

4. Purpose of the Program (§19-1A-2, WV Code)

The collected funds are used to:

  • Support coyote and predator control programs to reduce livestock losses.
  • Help farmers protect their sheep and goats through state and federal wildlife services.
  • Fund research and prevention methods to control livestock predators.

5. Penalties for Non-Payment

  • Failure to report and pay the head tax may result in penalties or fines imposed by the County Assessor’s Office.
  • Unpaid taxes may be collected as part of the personal property tax enforcement process.

Key Takeaways


✔ Sheep and goat owners must pay $1 per head annually.
✔ Collected by the County Assessor when reporting personal property taxes.
✔ Funds go toward predator control, especially for coyotes.
✔ Failure to pay may result in penalties or enforcement actions.