Table of Contents
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.
Transfer & Assessment of Minerals
Transfers by Will & Appraisement
Chief Data Collector
Personal Property Deputy
Personal Property & Business Assessments; Dog Tags
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.
Class 3: Non-owner occupied property outside of a municipality
Class 4: Non-owner occupied property inside a municipality
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.
Farm Census: Online filing of your Farm Census is now available for those who farm (or whose land is farmed) in Tyler County.
Follow the prompts to fill out the application. If you filed an application last year, you should be able to put in your last name, then first name and your application should come up. You will need to fill out the application just as you would a paper application.
If you did not file an application last year, chose the option ‘New Farm Census’.
When you have completed the application in its entirety, hit ‘Submit’ and the application process is finished.
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.
Online Filing: Online filing of Personal Property Assessments is now available for Tyler County residents. Online filing is quick and easy just by following the prompts for those who choose to file their assessment electronically. To get started, use the link below.
FAQ - Frequently Asked Questions
Assessed value x Levy rate = tax dollars due
Tyler County Schools: 73%
Tyler County: 23%
Tyler County EMS/Fire: 3.4%
State of West Virginia: Less than 1%
West Virginia Resident, stationed in WV, NO vehicles exempt.
Non-Resident, stationed in WV, ALL Personal Property exempt.