FREQUENTLY ASKED QUESTIONS
The Assessor and his/her deputies are directed by West Virginia Constitution, Article X, Section I, to determine the value of all real and personal property at fair market value for each tax year. The specific duties of the Assessor are to discover, list and value all Real and Personal property located within the boundaries of the county on an annual basis. All valuations must occur on a fiscal year basis commencing on the first day of July.
The Assessor does not set your property tax. Your tax bill is determined by multiplying a tax rate (levy rate) by your assessed value (60% of market value). The assessor determines your assessed value. The legislature, board of education, the county commission, and the municipalities determine the levy rates. Levy rate information may be obtained in the Assessor's office.
The Assessor's office provides certified values to each levying body. Once this is completed, the levying bodies (county school board, county commission, etc.) approve their levy rates. Levy rates may rise or fall depending on the amount of funding that each levying body requires.
Class II - All property owned, used and occupied by the owner exclusively for residential purposes; All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants
Class III - All real and personal property situated outside of municipalities, exclusive of Class II
Class IV - All real and personal property situated inside of municipalities, exclusive of Class II
The Lewis County Sheriff's Tax Office is located at 110 Center Ave, Weston, WV 26452. They are open Monday through Friday, 8:00 am to 4:00 pm. Please direct all phone inquiries to 304-269-8222 and send faxes to 304-269-8698. The mailing address is: Lewis County Sheriff, 110 Center Ave., Weston, WV 26354.
Property taxes are issued once a year on July 15th. Current year taxes cannot be paid prior to July 15th. Taxes may be paid for the full year or in halves. If the full year or first half is paid on or before Sept. 1, a 2 ½ % discount is given. If the 2nd half is paid on or before Mar.1, a 2 ½ % discount is given. First half taxes begin accruing interest at the rate of 9% per annum if not paid on or before Oct. 1. The second half taxes begin accruing interest at the rate of 9% per annum if not paid on or before April 1.
Payments may be received in the forms of cash, check, cashier's check, money order, or credit card. All credit card transactions are subject to a 2.95% transaction fee or a minimum of $2.00. Payments may be made in person, by mail or over the phone. All tax payments received through the mail must be accompanied by a self-addressed stamped envelope for return receipts. All phone transactions require a credit processing and previous mentioned fees apply.