Assessments to be mailed July 15
Personal property assessments can be reported to the Assessor’s office beginning July 1, 2017. Assessment sheets are mailed around July 15 each year in Randolph County. We try to mail the sheets around the same time that the tax statements are mailed from the Sheriff’s office. This way you can make one trip to the courthouse. If you were assessed the previous year, then you are on our mailing list and you will receive an assessment sheet in the mail. If you are not mailed an assessment sheet, please stop by or call our office. All vehicles need to be assessed between July 1 and Oct. 1 each year for the following year’s taxes. The vehicle assessment also includes campers, boats, motor homes, ATVs and utility trailers. All titled vehicles are taxable, whether they are presently licensed or not. Vehicles are not automatically assessed for taxes; each person is responsible for making sure their vehicles are assessed. You should assess the vehicles owned on July 1 of the current year. Please make sure the assessment sheet is filed in all necessary names to save problems when renewing vehicle registrations at the Division of Motor Vehicles. Names on tax statements cannot be changed after the statements are issued. It is necessary to pay personal property taxes every year, even if you choose to renew your license plates on a two-year basis. Making sure your vehicles are assessed and taxed on a regular tax statement could save you interest and penalty charges on a supplemental tax statement that has to be made in our office. Interest is automatically charged on supplemental tax statements and West Virginia Code 11-3-10 provides for a penalty of $25 to $100 on assessments not reported in a timely manner. A vehicle tax receipt is required by the DMV to renew all vehicle registrations.
Personal property mobile homes also need to be assessed. These are mobile homes where the taxpayer does not own the land and it is necessary to tax them on a personal property tax statement.
Vehicles with high mileage can receive a reduced value if the high mileage affidavit is obtained from the assessor’s office and returned by Oct. 1 with the assessment sheet. The vehicle must meet the high mileage requirement. High mileage reductions can only be applied to vehicles turned in on a regular assessment, not on a supplemental tax statement.
The State Tax Department has provided an Old Cars Report Price Guide for all assessors to price antique vehicles, as well as a directive that these vehicles should be valued by this guide. If a taxpayer has an antique vehicle, we are encouraging them to provide information and/or pictures of the vehicle so that our office can place an appropriate value. The condition of an antique vehicle certainly has a bearing on the value.
We now have online filing for personal property assessments for the Randolph County Assessor’s office. Please visit our website at www.randolphassessorwv.com
We are excited that online filing for personal property is available on the website.
Online filing will make it possible to file your assessment through our website in a timely manner. Personal property assessments are due by Oct. 1 each year.
Many of the forms, such as the personal property assessment sheet and the address change form, can be printed from the website. All forms can be obtained by stopping by the assessor’s office.
All businesses are required to file a Commercial Business Property Return. These are mailed to businesses that were assessed the previous year and are on our mailing list. All businesses should file, whether you receive a form or not. Forms can be picked up in our office. This form covers machinery and equipment, inventory, vehicles owned by the business, etc. Businesses that are operating on July 1 and do not file a Commercial Business Property Return will be considered a non-filer and an appraised value has to be estimated. Please contact our office if you operate a business, no matter how small, to file your return. We will gladly assist you with this form. Commercial Business Property Returns should be filed with the Assessor’s office by Sept. 1 of each year.
All dogs 6 months or older are required to be registered. All dogs are required to have a county tag, which is $3, if located outside of a municipality. Dogs located in municipalities are required to pay the fee for that particular municipality. For example: Dogs located in the city of Elkins would pay the $3 city fee in addition to the $3 county fee. Dog tags are good from July 1 to June 30 of the next year.
We use a dog tax computer program in the office which registers the dog and assigns a dog tag number. This is a big time saver, because once the dog is registered and we have the information, it stays in the system and only takes a couple of minutes to issue a new tag the next year.
This applies to active military persons who are active on July 1 and are stationed outside of the state of West Virginia. They are entitled to select one vehicle to be tax exempt. They should still list this vehicle on their assessment, but be sure to note that they are active military. Paperwork that proves their active status has to be presented at the time of their assessment and it is required that their assessment be completed by the Oct. 1 deadline in order to receive the exemption.
This applies to people who are 65 years old or will be 65 by the following July. It applies to the home in which they reside. The applicant’s name must be on the property and it must be their residence. They must have lived on the property they are seeking the exemption on for 6 consecutive months prior to the application. This exempts $20,000 of assessed value. We sign people up for this in the office from July 1 to Dec. 1 each year. There is a 2-year residence requirement for people moving in from out of state. Taxpayers must apply in the Assessor’s office and only have to sign up once unless they change their residence.
This works the same as Homestead Exemption except there is no age specification. The owner has to be totally and permanently disabled. Proof of disability, such as an award letter or doctor’s letter, has to be presented to our office when the application is filled out.
Managed Timberland Contract
Property can be placed under a managed timberland contract with the Division of Forestry. This is a tax incentive program with the initial contract being due by July 1 and annual applications for certification due by Sept. 1 of each year. The forms and information for this program can be picked up in our office. The value on managed timberland tracts is determined by the Division of Forestry and State Tax Department.
This exemption is for farm property. The tracts must produce $1,000 of agricultural products to qualify. People who have applied the previous year will be mailed an application. This application has to be done every year and the deadline is Sept. 1. It is very important that the application is returned by Sept. 1 and be completely filled out. This reduces the price per acre value on land listed as farm, such as pasture and tillable.
Sheep and Goat Program
This allows the assessor to collect $1 per head on all breeding age sheep and goats. The money is deposited into a special account designated Integrated Predation Management Fund by the Department of Agriculture. This fund is used solely to enter into a cooperative service agreement with the U.S. Department of Agriculture to expand the coyote control program. Farmers should pay the $1 per head at the time of their assessment and if the farmer has a sheep or goat killed by a coyote, he/she can contact the Department of Agriculture and have the coyote trapped and killed.
Another important issue is address changes. If your address changes, it is very important that you notify our office, because all correspondence is done through mail. It is also how you receive your tax statements for both personal property and real estate. Address change forms can be picked up in the Assessor’s office. If we don’t have a current address, chances are you won’t receive your tax statement in a timely manner.
Notice of Improvement form
West Virginia Code 11-3-3a requires any person, corporation or other owner of real property who builds any building or structure where the value of the real estate increases more than one thousand dollars to give notice in writing to the assessor within 60 days after the commencement of the improvement of the property. There is a “Notice of Building or Real Property Improvement” form that should be completed and filed with the assessor. This form can be obtained in the Assessor’s Office or from the website.