Rate Breakdown

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

How Property Tax Works in Harrison County

In Harrison 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 60% of the property's appraised market value. This assessed value is then multiplied by the combined millage rates set by local taxing authorities, including the county, school districts, and municipalities.

• Assessment Process: Properties are reassessed every three years, though values may be adjusted annually based on market conditions.
• Millage Rates: Rates vary by location and are expressed in "mills" (1 mill = $1 per $1,000 of assessed value). For example, a property with an assessed value of $100,000 and a total millage rate of 20 mills would owe $2,000 annually.

Available Exemptions

West Virginia offers several property tax exemptions to qualifying residents. These can significantly reduce your tax burden:

• 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 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 individuals may apply for exemptions similar to the Homestead Exemption.

Applications for exemptions must be filed with the Harrison County Assessor's Office by December 1st of the tax year.

Payment Schedule & Deadlines

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

• Due Dates: Taxes are due in two installments—September 1st and March 1st of the following year. Payments postmarked after these dates incur penalties.
• Late Payments: A 1% monthly penalty (up to 12%) is applied to overdue balances. Delinquent accounts may face liens or foreclosure.
• Payment Methods: Taxes can be paid online, by mail, or in person at the Harrison County Sheriff's Tax Office, which handles collections.

Appealing Your Assessment

If you believe your property's assessed value is inaccurate, you can appeal to the Harrison 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 designated appeal period (typically February 1st to March 1st).
• 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 or circuit court.

Act promptly, as appeals must be filed within the annual window to be considered.