Rate Breakdown

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

How Property Tax Works in Fayette County

In Fayette County, property taxes are calculated based on the assessed value of your property and the current millage rates. The process begins with the County Assessor's Office determining the assessed value, which is typically 60% of the property's appraised market value. This assessed value is then multiplied by the combined millage rates (tax rates per $1,000 of assessed value) set by local taxing authorities, including the county, school districts, and municipalities.

• Assessment Frequency: Properties are reassessed every three years, though values may be adjusted annually based on market conditions.
• Millage Rates: Rates vary by district but generally include levies for county operations, schools, and emergency services. For example, the 2023 total millage rate for Fayette County was approximately 23.5 mills.

Available Exemptions

West Virginia offers several property tax exemptions to eligible residents. These can significantly reduce your tax burden if you qualify:

• Homestead Exemption: Available to homeowners aged 65 or older or permanently disabled, this exemption reduces the assessed value by $20,000.
• Senior Citizen Exemption: Residents 65+ with household income below $10,000 may qualify for an additional reduction.
• Veteran Exemption: Disabled veterans or surviving spouses may be eligible for exemptions based on disability rating.
• Disability Exemption: Permanently disabled individuals can apply for exemptions similar to the Homestead Exemption.

Applications for exemptions must be filed with the Fayette County Assessor's Office, typically by December 1.

Payment Schedule & Deadlines

Fayette County property taxes are billed annually, with specific deadlines and payment options:

• Due Dates: Taxes are due in two installments—September 1 and March 1 of the following year. Late payments incur penalties.
• Late Penalties: A 1% penalty is applied monthly after the due date, up to a maximum of 12%. Unpaid taxes may result in a lien or auction.
• Payment Methods: Payments can be made online, by mail, or in person at the Fayette County Sheriff's Office, which handles tax collections.

Appealing Your Assessment

If you believe your property's assessed value is inaccurate, you can appeal to the Fayette County Commission sitting as the Board of Equalization and Review. Here's how:

• Step 1: File a written appeal with the County Assessor's Office during the annual appeal period (typically February 1 to March 15).
• Step 2: Provide evidence such as recent appraisals, comparable property values, or photos of structural issues affecting value.
• Step 3: Attend a hearing to present your case. If unsatisfied with the outcome, you may appeal further to the West Virginia State Tax Commissioner.

Act promptly, as missing deadlines forfeits your right to appeal for that tax year.