Wetzel County Assessor
Scott Lemley is
notifying all property
owners and taxpayers
the property values are
ready for inspection in
Wetzel County.
These appraised and
assessed values are
based on July 1, 2024
and will print on the July 15, 2025 tax ticket. If you
have any questions,
please contact the
Wetzel County
Assessor’s
Office at 304-455-8216.
APPEALING YOUR
PROPERTY TAX
VALUES IN WEST
VIRGINIA
THE PROPERTY
OWNER’S RIGHTS AND
RESPONSIBILITES.
Property Values and
Property Taxes
West Virginia Law
requires each county
assessor to value all
property at its fair market
value as of July 1 of each year for the upcoming tax
year. The fair market
value is the value the
property would bring if
offered for sale on the
open market and
negotiated between a
willing buyer and a willing
seller. The fair market
value of a property is the
same for taxing purposes as it would be for
obtaining an appraisal to
determine the fair market value of your home. Once
the Assessor has
determined the fair market value using the rules and guidelines provided by the State of West Virginia, the Assessor then reports
60% of that as the
“assessed value” to the
levying bodies for them to set the tax rates.
What if I disagree with
the assessor’s value of
my property?
West Virginia Law
provides for an appeal to the Wetzel County
Commission sitting as a
Board of Equalization and
Review for anyone who
feels that the assessor
has incorrectly valued
their property. The Board
of Equalization and
Review must begin on or
before February 1, cannot
recess for more than
three (3) business days
and must adjourn on or
before February 28, but no sooner than February 15.
The Board can hear
appeals of the upcoming
year’s values only.
State Law also provides
for an appeal to the West Virginia Office of Tax
Appeals. This is for
anyone who does not
want to go before the
Wetzel County
Commission sitting as a
Board of Equalization and
Review.
Information regarding an
appeal to the West
Virginia Office of Tax
Appeals can be found at
Welcome to the Office of Tax Appeals (wv.gov) or
by calling 304-558-1666.
How Do I Appeal?
The taxpayer or property
owner who is of the
opinion his or her real
property has been valued too high or improperly
valued or listed in the
notice given as provided in West Law may, but it isnot
required to, file a petition
for review with the
Wetzel County Assessor on written form approved
by the Tax Commissioner.
The law provides for an
informal appeal to the
Wetzel County Assessor
first; however, the
taxpayer is not required to file an informal review with the assessor. If the
property owner or ta
payer chooses, he or she
must notify the Assessor
within eight (8) business
days after receiving
their notice, in December
or January, requesting a
review of the property
value. If the property
owner or taxpayer and
the Wetzel County
Assessor come to an
agreement, the property
owner or taxpayer does
not need to go before the
Wetzel County
Commission sitting as
Board of Equalization and
Review or the West
Virginia Office of Tax
Appeals.
If the property owner or
taxpayer and the Wetzel
County Assessor cannot
reach an agreement, the
property owner or
taxpayer can appeal
to the County Commission
sitting as a Board of
Equalization and Review
or the West Virginia Office
of Tax Appeals. The
Wetzel County
Clerk will give the property
owner or taxpayer a date
and time to meet with the
Wetzel County
Commission sitting as a
Board of Equalization and
Review in February so the property owner or
taxpayer can be heard
and present their
evidence regarding the
appeal of their value. The
Wetzel County Clerk can
be contacted at
304-455-8224. If the
property owner or
taxpayer wants to have
their hearing with the West
Virginia Office of Tax
Appeals, please contact
the West Virginia Office of
Tax Appeals at
304-558-1666.
What Do I have to bring to an appeal?
By West Virginia Law, the
Wetzel County Assessor’s
value is presumed to be correct and the taxpayer or property owner has the burden of proving the
Wetzel County
Assessor’s value is wrong. The taxpayer or property
owner may bring any
evidence they feel is
credible and important in
proving their case. Some
examples include: 1) the
property owner may bring in an appraiser or any
other professional to
testify on their behalf, 2)
the property owner or
taxpayer may bring in an
appraisal done by a
licensed appraiser, 3) the
property owner or
taxpayer may use the
values of comparable
properties in their
neighborhood to defend
their value, 4) the property owner or taxpayer may
present any other
evidence they believe will support their case.
The Wetzel County
Commission’s decision is
binding on both the
taxpayer or property
owner and the Wetzel
County Assessor. The
County Commission’s
decision can be appealed
to the West Virginia
Office of Tax Appeals.
Please contact the West
Virginia Office of Tax
Appeals at 304-558-1666 to receive an application
for appeal, the deadline to
appeal the County
Commission’s order, and
any other documentation
required by the West
Virginia Office of
Tax Appeals.
When and Where Do I
File?
In Wetzel County, the
property owner or
taxpayer can appeal
to the County Commission
sitting as a Board of
Equalization and Review
by calling the Wetzel
County Clerk at
304-455-8224. The
property owner or
taxpayer can contact the
West Virginia Office of
Tax Appeals by calling
304-558-1666.
A taxpayer or property
owner may apply for
relief to the Wetzel
County Commission
sitting as a Board of
Equalization and Review or to the Office of Tax
Appeals no later than
February 20 of the tax
year by filing a
written protest with the clerk of the county
commission or to the
Office of Tax Appeals
that identifies the
amount of assessed
value the taxpayer or
property owner believes to be incorrect.
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