Rate Breakdown

Property taxes in Boone County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Boone County

Property taxes in Boone County, West Virginia, are calculated based on the assessed value of your property and the current millage rates. Here’s how the process works:

• Assessment: The Boone County Assessor’s Office determines the assessed value of your property, which is typically 60% of its appraised market value.
• Millage Rates: Tax rates are set by local taxing authorities (county, school district, etc.) and applied per $100 of assessed value. For example, if the combined millage rate is 30 mills, your tax would be $30 per $1,000 of assessed value.
• Calculation: Multiply your assessed value by the total millage rate to estimate your annual tax liability.

Tax rates may vary slightly depending on your specific district within Boone County.

Available Exemptions

West Virginia offers several property tax exemptions that may reduce your tax burden. Key exemptions in Boone County include:

• Homestead Exemption: Available to homeowners aged 65 or older or permanently disabled, this exemption reduces the assessed value by $20,000.
• Senior Citizen Exemption: Seniors with household incomes below a certain threshold may qualify for additional reductions.
• Veteran Exemption: Disabled veterans or surviving spouses may be eligible for exemptions based on disability rating.
• Disability Exemption: Permanently disabled residents may qualify for reduced assessments.

Applications for exemptions must be filed with the Boone County Assessor’s Office, and documentation (e.g., proof of age, disability, or income) is required.

Payment Schedule & Deadlines

Boone County property taxes are typically due annually, with specific deadlines and payment options:

• Due Date: Taxes are due by October 1st each year, with a grace period extending to November 1st.
• Installments: Some taxpayers may qualify for quarterly installments, but this must be arranged in advance with the County Sheriff’s Office.
• Late Payments: Payments received after November 1st incur a 1% monthly penalty (up to 10%) and may eventually lead to a tax lien or auction.

Payments can be made online, by mail, or in person at the Boone County Sheriff’s Office.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can appeal the assessment in Boone County:

• Step 1: File a formal appeal with the Boone County Commission within 30 days of receiving your assessment notice.
• Step 2: Prepare evidence, such as recent appraisals, comparable property values, or photos of structural issues affecting value.
• Step 3: Attend a hearing to present your case. The County Commission will review evidence and issue a decision.

If unsatisfied with the outcome, you may appeal further to the West Virginia State Tax Commissioner or circuit court.