Wetzel County Appraised Values
Wetzel County Assessor, Scott Lemley, is providing notice to the property owners, citizens, and taxpayers in Wetzel County the July 1, 2022 appraised values for real and personal property are available for inspection. If you have any questions, please call the office at 304-455-8216.
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 taxation 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.
How Do I Appeal?
The petitioner or property owner may, but is not required to, make a request for an informal review of the assessed value or appraised value of the property with the Wetzel County Assessor. If the petitioner or property owner’s request for a change in the appraised or assessed value of their property is denied by the Assessor in whole or in part, or if the petitioner, taxpayer, or property owner does not receive a response from the Wetzel County Assessor by February 10, the petitioner or property owner may file a written protest with the Wetzel County Commission sitting as a Board of Equalization and Review or with the Office of Tax Appeals. If the Board of Equalization and Review adjourns sine die before February 20, a notice of appeal may be made to the Office of Tax Appeals. If the Board of Equalization and Review increases an assessed value subsequent to February 20, an appeal may be made to the Office of Tax Appeals.
A natural resources property taxpayer or an industrial property taxpayer may apply for relief to the Board of Equalization and Review or the Office of Tax Appeals. An appeal from a decision of the Board of Equalization and Review is to be made to the Office of Tax Appeals. Decisions made by the Office of Tax Appeals regarding property tax matters may be appealed to the Circuit Court of Kanawha County or to any County in which the activity sought to be taxed was engaged in, in which the taxpayer resides, in which the will of the decedent was probated or letters of administration granted, or in which the real or personal property is assessed, within sixty days of being served with notice of the final decision or order.
What Do I Have To Bring To An Appeal?
The petition must state the taxpayer’s opinion of the true and actual value of the property and substantial information that justifies that opinion of value for the assessor to consider for purposes of basing a change in classification or correction of the value. The petitioner or property owner may bring any evidence to support their claim, including an appraisal. The petitioner or property owner may bring in an appraiser or any other professional, including an attorney, to testify or present evidence on the petitioner’s behalf. The standard of proof which a taxpayer must meet at all levels of review and appeal is a preponderance of the evidence standard.
When and Where Do I File?
In Wetzel County, please contact the Wetzel County Assessor’s Office at 304-455-8216 or mail a written protest to the Wetzel County Assessor’s Office to request an informal appeal.
In Wetzel County, after an informal review by the Assessor’s Office, you can appeal to the County Commission either as a Board of Equalization and Review by calling the Wetzel County Clerk’s Office at 304-455-8224 or by mailing a written request to the County Clerk’s Office.
If you receive a notice of increased assessment or if a notice of increased value is published as a Class II-0 legal advertisement, a petition must be filed within eight business days after the date the taxpayer receives the notice or within eight business days after publication.
If you fail to request an appeal either to the Board of Equalization and Review or the Office of Tax Appeals, the petitioner or property owner waives their right to ask for a correction of their assessment in the current year.
This document is intended for informational purposes only and is not intended to be construed as legal advice. More information regarding the tax appeals process can be found in West Virginia Code § 11-3-1, et seq., or in the enrolled version of HB2581, which can be found at the following web address: HB 2581.
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