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, 2023 and will print on the July 15, 2024 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 is not 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 taxpayer 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 a 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 war 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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