WELCOME
Welcome to the Boone County Assessor's Office
I would like to welcome you to the Boone County Assessor's website. It is our pleasure to serve you and provide you with information about the Assessor's Office. If you have any questions or concerns please feel free to come into the office or contact us at the numbers listed below and we will be glad to assist you.
Sincerely,
Scotty D. Cook
Boone County Assessor
About Your Assessments
REAL ESTATE
Real Property Assessments
Real property is assessed at 60% of the estimated market value as of July 1st of each year. All real property, whether subject to property taxes or not, is listed and valued in the land book of the Assessor’s Office. All persons owning or controlling real or personal property who are subject to taxation are asked to update property information between July 1st and October 1st of each year. Each county assessor follows a 3 year plan to visit all real property in their jurisdiction at least once every three years for the purpose of establishing fair market value and anytime modifications are made to the property (WV Code §11-1C-7).
Improvements or Additions to Real Property
Any person, business or other type of real or personal property owner subject to property tax must inform the Assessor’s Office if any building or structure is erected, added to, enlarged, moved, demolished or altered in any way that could improve the property value by more than $1,000. This notification must be given within sixty days of commencement of such improvements (WV Code §11-3-3a). If a building permit was obtained, the building permit is considered notification.
(DOWNLOAD FORM 12:75 NOTICE OF BUILDING OR REAL PROPERTY IMPROVEMENT BELOW)
Notification of Increase
The Assessor must notify all owners of real property if the assessed value is increased by 10% and $1000 (in taxes) or more over the prior assessment. The notice must be sent by mail at least 15 days prior to the first meeting of the Board of Review and Equalization (WV Code §11-3-2a).
PERSONAL PROPERTY
Personal property, such as vehicles, boats and trailers are subject to property taxation in West Virginia unless specifically exempted by law. Dogs, sheep and goats are also taxed under personal property. Property is appraised as of July 1st of each year. All persons owning or controlling real or personal property subject to property taxes are required to make a return to the assessor (WV Code §11-3-2).
Corporations, LLC’s, LLP’s and unincorporated businesses are required to render their returns by September 1st (WV Code §11-3-12, 11-3-15, 11-3-15a).
You can file your individual personal property return at the link below.
HOMESTEAD EXEMPTION
Homestead Exemption
Persons who are 65 years of age or older, or permanently and totally disabled, are entitled to an exemption from property taxes on the first $20,000 of assessed value on their owner-occupied residence. A homeowner who is living with family members or in a nursing home or other facility as a result of illness, accident, or infirmity of old age may retain a homestead exemption and Class II property designation as long as the property is not used for commercial purposes or becomes a residence of any other individual (WV Code §11-68-2).
You can download a Homestead Exemption form below and bring it in to the office along with your proof of eligibility.
Qualifications
- The exemption applies to residences including mobile homes on leased land.
- Persons wishing the exemption must make application to the assessor on or before December 1st following the July 1st assessment date, if he/she is going to be 65 before the next July 1st. If 65 years old or older a valid drivers license or other proof of age is required. If totally and permanently disabled proof of disability must be provided.
- There is no need to re-file unless claimant moves to a new residence.
- Disabled claimants must notify assessor within thirty (30) days if claimant is no longer disabled.
- Applicants must occupy their homestead for more than six (6) consecutive months each year.
- Applicants must show proof of legal residency and property tax payment for two (2) taxable years prior to filing application.
- If the assessor denies an application, they must notify applicant of reasons and the right to appeal to the county commission.
- Applicants must appeal to the county commission within thirty (30) days of notice of denial.
(DOWNLOAD HOMESTEAD EXEMPTION FORM BELOW)
IMPORTANT IMFORMATION
DOG, SHEEP & GOAT TAX
Dog Tax
West Virginia Codes §19-20-1 and §19-20-2 states that it is the duty of the Assessor to collect a yearly head tax on each dog 6 months of age or older by June 30. The fee is $3.00 per dog. Dogs are assessed with your personal property beginning on July 1st of each year. Such dog taxes shall be accredited to the dog and kennel fund provided for in West Virginia Code §19-20-10. In the event that the dog and kennel fund is insufficient to pay for the expenses set forth in West Virginia Code §19-20-10, then the county commission is authorized to pay for such expenses out of the county general fund. Any excess dog and kennel funds shall be paid into the county school fund.
Sheep and Goat Tax
West Virginia Code §7-7-6e after the thirtieth day of June, two thousand five, it shall be the duty of the county assessor and his or her deputies of each county within the state at the time they are making assessments of the personal property within such county, to assess and collect an assessment of $1.00 on all breeding age sheep and $1.00 on all breeding age goats. The monies collected are used by the Commissioner of Agriculture to fund the Integrated Predation Management program. This program is used to provide coyote control statewide. Any person who does not pay this assessment is not eligible for the services provided by the Commissioner of Agriculture and the United State Department of Agriculture and Wildlife Services.
IF YOU APPLY FOR A FARM APPLICATION YOU MUST INCLUDE THE PAYMENT WITH YOUR APPLICATION.
(DOWNLOAD FARM APPLICATION BELOW)
IMPORTANT DATES
July 1 – New assessment period begins. Filing for individual and business personal property, farm use and homestead exemption commences.
July 15 - Tax statements are mailed to individuals and business' real and personal property owners. Taxes are based on properties, real and personal, owned on the previous July 1st
September 1 – Business personal property returns and farm use applications are due in the Assessors office. New farm use vehicle decals are to be in use. Managed Timberland applications are due in Charleston. There is a 2.5% discount to those who pay 1st half taxes.
October 1 – Deadline for making any current years individual personal property assessment in assessor’s office.
December 1 – Deadline for applying for Homestead Exemption. Those who have received the exemption at their current residence and still reside there need not re-apply.
January 15 – .Real Estate 10% increase notices for each real property account that received an increase in value of at least 10% or $1000.00 are mailed. The Assessor's Office will conduct informal reviews with taxpayers during the rest of January.
February – Board of Equalization and Review meets to hear appeals of value. Appointments are required.
March 1 – Second half of taxes with 2½ % discount due.
March 3 - Assessor certifies the values for each of the 9 taxing districts. Levying bodies can begin establishing tax rates for the new tax year.
HELPFUL LINKS
Boone County Sheriff's Tax Office:
http://boone.softwaresystems.com/index.html
Boone County Community and Economic Development Corporation:
Boone County Board of Education:
http://www.boonecountyboe.org/
West Virginia Tax Maps
Boone County Clerk