Guide to Understanding Property Taxes in WV

Despite their importance in funding constitutional and essential government functions, many citizens and even some lawmakers misunderstand property taxes. The system is a complex one, with multiple governing bodies raising revenue through a variety of levies on property. This guide is intended to help citizens understand how property taxes are levied, how they are used, and the role the County Commission plays in implementing and collecting them. The levy rate sheets as well as the aggregate assessed value of property for Tax Years 2006-2015, are also attached so that citizens can view the breakdown of property taxes and levy rates for each year provided.