REAL PROPERTY TAXES:
- ON WHAT PROPERTY DO I OWE TAXES?
You owe real property taxes on all real property that you own in West Virginia on July 1 prior to the tax year.
- DO I STILL OWE TAXES IF I DO NOT RECEIVE A TAX STATEMENT?
Yes, just like other bills you may owe, you are still required to pay real property taxes even if you did not receive a statement from the Sheriff. In fact, the West Virginia legislature has included such a duty in W.Va. Code 11A-1-8. If you do not receive a tax statement before August 1of each year, please contact our office and we will be glad to send you another copy.
- WHEN CAN I PAY THE TAXES I OWE?
By law, the Sheriff can begin collecting current year taxes on July 15 of each year. The payment schedule coincides with the County’s budget cycle which is based on a fiscal year.
- IS THE TOTAL AMOUNT DUE AT ONCE?
No, for convenience, the tax payments are divided into a first-half and second-half payment schedule. The first-half is due by September 1 of that year and the second-half is due by March 1 of the following year.
- DO I RECEIVE A DISCOUNT FOR PROMPT PAYMENT OF MY TAXES?
Yes, if you pay the first-half by September 1, you will receive a 2.5% discount on the amount due. The same is true for the second-half if it is paid by March 1 of the following year.
- I MAKE MONTHLY ESCROW PAYMENTS UNDER MY MORTGAGE, CAN THE BANK PAY MY TAXES?
Yes, a lien holder, such as a bank or mortgage company can pay your real property taxes.
- CAN I USE A CREDIT CARD TO PAY MY REAL PROPERTY TAXES?
Yes, for convenience, you can pay your taxes with a credit card. A 2.95% convenience fee is charged.
- WHAT IF MY ADDRESS CHANGES?
Your tax statement has a place for you to indicate the new address. Complete this portion of the statement, and the Tax Division will record your change and forward the information to the Assessor.
- WHEN DO MY REAL PROPERTY TAXES BECOME DELINQUENT?
The first-half payment becomes delinquent on October 1; the second-half payment becomes delinquent on April 1 of the following year.
- WILL I BE NOTIFIED THAT MY TAXES ARE DELINQUENT IF I FORGET TO PAY?
Yes, in May and September of each year, the Tax Division publishes a list of all delinquent real property taxes in the local newspaper. In September of each year we send a notice via certified mail to taxpayers who owe delinquent real property.
- WHAT IS A REAL PROPERTY TAX LIEN?
A real property tax lien is a charge upon real property for the satisfaction of a debt arising by operation of law. A real property tax lien attaches to all real property in West Virginia for taxes assessed against the property on July 1 of each year.
- WHAT HAPPENS IF I DO NOT PAY MY REAL PROPERTY TAXES?
The Sheriff hold a public auction each October where he sells all tax liens that are attached to delinquent real property. The winning bid cannot be less that the amount of real property taxes due plus all charges and interest due on the delinquent taxes.
- WHEN THE SHERIFF SELLS THE LIEN, HAVE I LOST THE PROPERTY?
No. At this point, only the tax lien has been sold. You still have an opportunity to redeem the tax lien and protect your ownership interest in the real property.
- HOW DO I REDEEM THE TAX LIEN?
Contact the WV State Auditor’s Office Land Division at 304-558-2262 or 1-888-509-6568 to redeem your tax lien.
- MUST I REDEEM THE LIEN BY A CERTAIN DATE?
Yes. After the Sheriff’s sale of your tax lien, you can redeem the sale up to the point that a tax deed is issued to the lien purchaser. Tax deeds may be issued no earlier than April 1 of the second year following the Sheriff’s sale of a tax lien.
- WHAT HAPPENS IF I DO NOT REDEEM?
No earlier than April 1 of the second year following the Sheriff’s sale of a tax lien, the lien purchaser can acquire a tax deed for the State Auditor which conveys the property to the lien purchaser.
PERSONAL PROPERTY TAXES:
- ON WHAT PERSONAL PROPERTY DO I OWE TAXES?
For each tax year, you owe personal property taxes on all personal property you own as of July 1 of the prior year. Therefore, even if you bought a car on June 1, 2015 and sold it on August 1, 2015, you would owe tax on the car for the entire year of 2016.
- DO I STILL OWE TAXES IF I DO NOT RECEIVE A TAX STATEMENT?
Yes, just like other bills you may owe, you are still required to pay a personal property tax even if you did not receive a statement for the Sheriff. In fact, the West Virginia legislature has included such a duty in W.Va. Code 11A-1-8. If you do not receive a tax statement before August 1st of each year, please contact our office and we will be glad to send you another copy.
- WHEN CAN I PAY THE TAXES I OWE?
By law, the Sheriff can begin collecting current taxes on July 15th of each year.
- SO I HAVE TO PAT THE TOTAL AMOUNT DUE ALL AT ONCE?
No, for convenience, the tax payments are divided into a first-half and second-half payment schedule. The first-half is due by September 1 of that year and the second-half is due by March 1 of the following year.
- DO I RECEIVE A DISCOUNT FOR PROMPT PAYMENT OF MY TAXES?
Yes, if you pay the first-half by September 1, you will receive a 2.5% discount on the amount due. The same is true for the second-half if it is paid by March 1 of the following year.
- IF I MOVE OURT OF STATE, OR NO LONGER OWN A PIECE OF PERSONAL PROPERTY, DO I STILL OWE TAXES?
Any personal property owned in West Virginia on July 1 is subject to personal property taxes, even if you no longer live in West Virginia, or if you no longer own the personal property.
- WHEN DO MY PERSONAL PROPERTY TAXES BECOME DELINQUENT?
The first-half payment becomes delinquent on October 1; the second-half payment becomes delinquent on April 1 of the following year.
- WILL I BE NOTIFIED THAT MY TAXES ARE DELINQUENT IF I FORGET TO PAY?
Yes, in May of each year, the Tax Division publishes a list of all delinquent real and personal property taxes in the local newspaper.
BOONE COUNTY TAX OFFICE
200 STATE ST SUITE 102
MADISON WV 25130
304-369-7392
304-369-7393
304-369-7394
304-369-7395
