WEST VIRGINIA

State Characteristics
Assessment Ratio: 60%
Fiscal Tax Year: 7/1-6/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

Key Tax Dates – Real Estate
Assessment Date: July 1                              Varies by jurisdiction
Value Notices Issued: July-Jan  Varies by jurisdiction
Appeal Deadline: Feb                    Varies by jurisdiction
Tax Bills Due: Oct 1

Key Tax Dates – Personal Property
Assessment Date: July 1
Tax Returns Due: Sept 30               The industrial return is due 8/1 which is filed to the State
Tax Bills Due: Oct 1

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.