Rate Breakdown

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

How Property Tax Works in Logan County

Property taxes in Logan County are based on the assessed value of your property, which is determined by the Logan County Assessor's Office. The process involves:

• Assessment: Properties are assessed at 60% of their appraised market value, as required by West Virginia law.
• Millage Rates: Tax rates are set by local taxing authorities (county, school district, etc.) and applied per $100 of assessed value. For example, a 30-mill rate means $30 in tax per $1,000 of assessed value.
• Calculation: Multiply your assessed value by the combined millage rates to estimate your annual tax.

Tax bills are typically mailed in July, with payment due in two installments.

Available Exemptions

West Virginia offers several property tax exemptions that may 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.
• Veteran Exemption: Disabled veterans may qualify for a reduction based on disability rating (e.g., 100% disability exempts the first $20,000 of assessed value).
• Senior Citizen Exemption: Additional relief may apply for low-income seniors beyond the Homestead Exemption.

Applications for exemptions must be filed with the Logan County Assessor by December 1.

Payment Schedule & Deadlines

Logan County property taxes are due in two installments:

• First Half: Due September 1 (delinquent after October 1).
• Second Half: Due March 1 (delinquent after April 1).

Late payments incur a 1% monthly penalty (up to 12%) and may result in a tax lien. Payment options include:

• Online via the Logan County Sheriff's Office website.
• In-person at the County Courthouse.
• Mail with a postmark by the deadline.

Appealing Your Assessment

If you believe your property is overassessed, follow these steps to appeal:

• Step 1: File a written appeal with the Logan County Assessor within 30 days of receiving your assessment notice.
• Step 2: Present evidence (e.g., recent sales of comparable properties, appraisal reports) at a hearing with the County Commission sitting as the Board of Equalization and Review.
• Step 3: If unsatisfied, appeal to the West Virginia State Tax Commissioner within 30 days of the county's decision.

Deadlines are strict, so act promptly. Consult the Assessor's Office for forms and guidance.