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About Levy Rates Frequently Asked Questions Homestead Exemption Important Dates Employees Contact

Summers County Assessor’s Office


The Summers County Assessor’s Office is an appraisal office. The assessor is responsible for assessing all taxable property within it’s county. The mission of the Assessor’s Office is to treat every tax payer as fairly as possible.

Basic Responsibilities:
  • To locate all taxable property in the County and identify the ownership.
  • Establish a value for all property subject to taxation.
  • List the value of the property on the assessment roll.
  • Apply all legal exemptions.
  • Deliver Certificates of Property Valuation to the County levying bodies

Contrary to Popular Opinion the Assessor:
  • Does not determine your property tax bills.
  • Does not collect property taxes.
  • Does not establish property tax laws.
  • Does not set the rules for the property appraisal. These rules are determined by the West Virginia Legislature.

This office determines value of all property, both real and personal. Property values constantly change with depreciation, inflation, and market conditions. If you disagree with the value you should contact this office and share any information or reasons attesting to a different market value for your property. If an agreement on your property can not be reached, an appeal can be made to the County Commissioners who will convene as a Board of Equalization and Review during the month of February each year. The assessment books maintained by the Assessor’s Office are always available for public inspection.

Levy Rates

Contents
Levy Rates 2024

Frequently Asked Questions

Homestead Exemption




Homestead Exemption for owner occupied class II property

An Exemption from real estate taxes shall be allowed for the first $20,000 of assessed value. All new applicants must file between July 1st and December 1st of each year. Applicant’s eligibility will be approved upon meeting the following requirements:

  1. The applicant must be 65 years of age or older by July 1st of the relevant tax year.
  2. To qualify for Homestead discount disability, applicant must have a current Social Security Letter (dated within two years of application) stating permanent and total disabilty.
  3. Applicant must be an owner and occupant of the property.
  4. Applicant must have been a resident of West Virginia for two consecutive years preceding the start (July 1st ) of the relevant tax year.
  5. Applicants must sign an application stating that they do not receive a similar exemption in another state or county.   
  6. Once an application has been made for the Homestead Exemption, the discount will automatically roll over each year, provided the home remains the property owner's primary residence.  
  7. If an applicant owns and occupies a mobile home, he or she may qualify for the Exemption on the mobile home even if it is personal property (someone else owns the land on which it sits).
  8. The Constitution of West Virginia, Article 10, Section 1B, Subsection C states that only one exemption shall be allowed per married couple, regardless of the number of owners residing therein, or regardless of number of residences owned.

Important Dates


  • July 1 - Taxes are assessed to owner of record based on July 1 for Real and Personal property for the next year.  
  • Dog tags are renewed annually; the current year is good from July 1 to July 1
  • July 1 - September 1 - Business Property Assessments are due to the Assessor's Office.  (Based on what you own July 1)  Business Property Assessments (machinery, equipment, furniture, fixtures, leashold improvements, inventory, and vehicles) 
  • September 1 - WV Farm Use Application (Farm Report) due in Assessor’s Office; Application for Managed Timberland due in Charleston; Farm Stickers are due on qualifying farm vehicles, and renewed annually, September 1 to September 1
  • July 1 - October 1 - Personal Property Assessments are due to the Assessor's Office (Based on what you own July 1)  Personal Property Assessments (vehicles, boats, trailer, campers, atvs, etc., and mobile homes (if you are not the landowner)
  • December 1 - Homestead Exemption applications are due.
  • January - Board of Equalization and Review takes appointments for appeal hearings.
  • February - Board of Equalization and Review meets to hear appeals of value. Appointments are required.
  • March 15 - Tax Commissioner closes Assessment books for current Year. No changes can be made.
  • July 15 - Sheriff is required to mail tax tickets (bills).  Bills sent out in July are based on the previous July.

Employees

Contact Information


Hours: Monday - Friday 8:30AM - 4:30PM
Summers County Courthouse Address: 120 Ballengee Street, Suite 102, Hinton, WV 25951
Phone: (304) 466-7101   |   Fax: (304) 466-7128


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