Tax Statements: The assessment date constitutes a fixed reference to a particular day upon which ownership and value are to be ascertained for future levy. In West Virginia July 1st of each year is fixed as the assessment date. This information is used to establish the amount of taxes for the following year. Tax statements are mailed annually on or before July 15th. These statements are for taxes assessed by the Upshur County Assessor on property that you owned on July 1st of the previous year. There are two types of property taxes, Real Estate and Personal. Real Estate Taxes follow the property and are considered a lien against the property not the owner. However, Personal Property Taxes are considered a personal debt due and they follow the person(s) on the assessment. Within these types of property taxes are different class types. A definition of each property class is provided below to assist you in determining if your property has been properly classed.
Class 2: Property owned, used and occupied by the owner for residential purposes and all farms. Owner occupied mobile homes and houses
Class 3 & 4: Tangible personal property including, but not limited to, cars, trucks, inventory, furniture and fixtures, machinery & equipment, motorcycles, motorized golf carts, utility trailers, campers, above-ground swimming pools, boats, atv, aircrafts, etc. Real property categorized as rental, vacant or business uses.
PLEASE BRING ANY ASSESSMENT DISCREPANCIES TO THE ATTENTION OF THE COUNTY ASSESSOR AT (304) 472-4650.
DISCOUNT: Taxpayers receive 2 ½ percent discount on the first half installment if paid on or before September 1st. This discount is also applied to the second half installment if paid on or before the following March 1st. Postmarks are observed as time of payment for applying discounts.
DELINQUENCIES: The first half installment becomes delinquent if not paid before October 1st. The second half installment becomes delinquent if not paid before the following April 1st. All taxes, both Real and Personal remaining unpaid on April 30th will be subject to additional interest, and a publication fee of $20.00 per ticket. Real Estate Taxes remaining unpaid on September 1th will be subject to another publication fee of $35.00 per ticket plus $10.00 per Lien Holder Notification and additional interest
INTEREST: If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest at the rate of nine percent per annum shall be added from the date they become delinquent until paid.
Office Hours: Monday-Friday 8:00am — 4:00pm.
IMPORTANT TAX DATES
·July 1st — All personal property billed July 15th of the previous year remaining due are subject to civil action.
Taxes on property you own this July 1st will be billed next year on July 15th.
·July 15th— New Tax Statements & Fire Fee Statements mailed annually on or before July 15th. These bills are for what
you owned July1st of last year.
·September 1st —First Half Discount Ends
Farm Use Valuation Application due to assessor.
·October 1st — First Half Taxes Delinquent
Interest on First Half Begins
Personal property assessments due to assessor on or before October 1st.
·December 1st — Homestead/Disability Exemption form due to Assessor on or before December 1st.
·March 1st — Second Half Discount Ends.
·April 1st — Second Half Taxes Delinquent — Interest on Second Half Begins.
·April 30th — Taxes remaining unpaid after this date will be subject to publication & additional fees will be charged.
·September 1st — All real estate taxes billed July 15th of the previous year remaining due are subject to second publication-tax lien sale procedure starts.
·October 15th — All unpaid business personal property taxes remaining unpaid from the previous year(s) will be submitted to the WV state tax department for non renewal of business license collection procedures
·October 14th — November 23rd — Each year the Sheriff will conduct the Annual Sheriff’s Tax Lien Sale between October 14th — November 23rd.
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