Tyler County Assessor

 

Tyler County Assessor

Lisa Jackson
Tyler County Assessor

Welcome to the Tyler County Assessor's section of the Tyler County Government Services website. My name is Lisa Jackson and I was appointed the first female Assessor in November 2018 to fulfill the unexpired term of the late Assessor Jackson L. Hayes. I have worked in the Assessor's Office for the past 27 years and I am proud to serve Tyler County as Assessor.

Tyler County is a mostly rural area that has seen abrupt changes in the past 10 years with the growth of oil and gas production. Along with production and minerals, real estate and personal property are appraised in the state of West Virginia per regulations guided by WV State Code. The Reappraisal Act was passed in 1991, mandating properties be visited every 3 years for assessing purposes.

We hope that the information provided on this website will help you with any questions you may have on how property is fairly and equitably assessed in Tyler County.

Please feel free to contact our office if you have any questions and we will do our best to answer those questions.

 

County Assessor Duties

The Office of the County Assessor is a constitutional office established by Article IX, Section 1 of the Constitution of West Virginia. The County Assessor locates taxable property within Tyler County, identifies ownership and establishes a fair and equitable value of the property. The Assessor uses information provided by the taxpayer, yearly appraisals and county clerk records to create accurate assessments. The assessor maintains these assessment records and delivers property values to levying bodies. For a more detailed description of the county assessor's essential duties, please see Chapter 7, Article 4 of the West Virginia State Code. For more information about taxation in West Virginia, please see Chapter 11 of the West Virginia State Code.

 

Contact Our Office

Public Office Hours:
Monday through Friday 8:00am to 4:00pm

Mailing Address:
Tyler County Assessor

P.O. Box 2
Middlebourne, WV
26149

Telephone: 304-758-4781 Ext 1
Fax: 304-758-4558
Email: ljackson@wvassessor.com

 

Office Staff

Lisa Jackson
Tyler County Assessor

Stephanie Miller
Chief Deputy

Patricia Weekley
Data Collector

Kelly Weigle
Personal Property Deputy

Jennifer Minger
Personal Property Deputy

Jessie Turner
Deputy

Barry Harter
Appraiser

 

Important Dates

The assessment date for all property is July 1st of each year. The property taxes for each calendar year are based on the ownership on July 1st assessment date of the previous year.

July 1 - Taxes are assessed to the owner of record based on July 1 for real and personal property.
September 1 - WV Farm Use Applications filing deadline. There are no excemptions to this deadline.
September 1 - Business Personal Property Returns filing deadline.
October 1 - Personal Property Assessment Forms filing deadline.
October - Board of Assessment Appeals meets to hear valuation appeals.
December 1 - Homestead Exemption Applications filing deadline.
January - Dates are set by the Tyler County Commission for Board of Equalization and Review hearings. If real property assessed values increased by 10% or more of the previous year, increase notices are sent to mineral, oil and gas, and business owners. Class II legal ad will be in the county paper to alert landowners if there was an increase.
February 1-20 - Board of Equalization and Review meets to hear appeals of value. Contact the Tyler County Assessor's office or the Tyler County Commission's office for dates and times of meetings.
February 20 - Last day to file protest for the Boards of Assessment Appeals to be held in October.
 

Tax Classes

Class 2: Owner Occupied
Class 3: Non-owner occupied property outside of a municipality
Class 4: Non-owner occupied property inside a municipality
 

Tax Districts

01: Centerville
02: Ellsworth
03: Friendly
04: Lincoln
05: McElroy
06: Meade
07: Middlebourne
08: Paden City
09: Sistersville
10: Union

View High Resolution Map
Tyler_County_District_Map_rough
 

Real Property

Real Property: Land and any structures affixed to the land. Real property is assessed annually at 60% of its market value as determined by WV State Code.

Appraisal: Tyler County appraiser is required by WV State Code to physically visit each property in Tyler County once every 3 years. The purpose of this visit is to verify ownership information and to note any changes to the property in order to obtain an accurate appraised value.

Homestead Exemption: Exempts $20,000 of assessed value from total value of property. To qualify for this exemption, a taxpayer must first be 65 years or older OR totally/permanently disabled, a resident of West Virginia for 2 consecutive years, and a resident of Tyler County for 6 months. If a taxpayer is seeking Homestead Disability Exemption, copies of paperwork stating total and permanent disability must be filed at the time of application.

Minerals & Production: Producing and non-producing minerals (minerals in place) in West Virginia.

Farm Discount: Actively farmed parcels of land that meet production value qualifications as set by West Virginia legislative rule can qualify for the farm discount. The farm discount must be filed each year by September 1st, and there are no exceptions for this deadline.

 

Personal Property

Personal Property is all property that is not considered Real Property. It is movable. Examples of personal property are: vehicles, boats, campers, motorcycles, ATVs, utility trailers, buildings and mobile homes on someone else's land, machinery & equipment, inventory, computers, furniture & fixtures, etc. Personal property is assessed annually at 60% of its market calue as determined by WV State Code.

All individuals and incorporated businesses are required to file a property tax return between July 1 and October 1 each year with the Assessor's Office. Unincorporated businesses have until November 1st to file the required property tax return. The return requires the taxpayer to provide a listing of all taxable personal property that is owned on the July 1st assessment date.

Dog Tags: The Assessor's Office is responsible for the sale of dog tags and kennel licenses. Each dog over the age of 6 months is required to have an up-to-date dog tag. Tags within a municipality are $6.00 each, and tags outside a municipality are $3.00 each.

Farm Use Vehicles: If you use a vehicle strictly for farm use you can purchase a farm decal that replaces the need for a license and registration. Decals are furnished by the DMV and sold by the Assessor's Office for $2.00. The words "Farm Use" must appear in 10 inch high letters on the side of the vehicle. Farm vehicles may be driven from sunrise to sunset within a 25 mile radius of your farm. Farm use vehicles must have insurance coverage as required by law.

 

FAQ - Frequently Asked Questions

How are taxes determined?
Market value x 60% = Assessed value
Assessed value x Levy rate = tax dollars due
Where do my tax dollars go?
The breakdown of where your tax dollars go is on each tax ticket. The approximate breakdown is:
Tyler County Schools: 73%
Tyler County: 23%
Tyler County EMS/Fire: 3.4%
State of West Virginia: Less than 1%
I own minerals in Tyler County. Can you tell me where my minerals are located?
Unfortunately, the record keeping in Tyler County over 100 years ago when minerals and land began to be severed did not provide a link between land and minerals for mapping purposes. Many leases reference a surface map and parcel number, or a mineral title can provide location information. The Assessor's office does not do mineral titles, but we can do our best to help find the location of your minerals with the information that is on record.
My tax ticket for production from an oil and gas well has a value higher than the income I received. Why is there this difference?
County property tax on production values are NOT an income tax. They are a tax based on a market value that has been placed on your production as determined by the State Tax Department. The state's value is based on the income that you receive from a producing well, but there are other factors that determine the market value such as the depth of the well, the age of the well, what the well is producing, etc.
What is the value of non-producing minerals in Tyler County?
For tax year 2019, the value of non-producing minerals in Tyler County is $95/acre. This value is determined by the State Tax Department and can change yearly.
What is my legal right is I disagree with the value the appraiser has placed on my property?
You may contact (304) 758-4781 during Board of Equalization in January and February of each year.
I am in the military, do I have to pay personal property taxes?
West Virginia Resident, stationed out of state, ONE vehicle exempt.
West Virginia Resident, stationed in WV, NO vehicles exempt.
Non-Resident, stationed in WV, ALL Personal Property exempt.
With all the oil and gas revenue in Tyler County, why are our roads in such bad shape?
The roads in the county are state roads and therefore the county has no authority over the paving schedule.