Rate Breakdown

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

How Property Tax Works in Marshall County

Property taxes in Marshall County are 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 but typically include levies for county operations, schools, and emergency services. For example, the 2023 total millage rate in Marshall County averaged approximately 23.5 mills (or $23.50 per $1,000 of assessed value).

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 Marshall County Assessor's Office by December 1st of the tax year.

Payment Schedule & Deadlines

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

• Due Date: Taxes are due September 1st and become delinquent after October 1st.
• Installment Plan: Eligible taxpayers may pay in two installments (September 1st and March 1st) by request.
• Late Payments: Delinquent taxes accrue interest at 1% per month (12% annually) and may result in a tax lien or sale of the property.

Payments can be made online, by mail, or in person at the Marshall County Sheriff's Tax Office.

Appealing Your Assessment

If you believe your property's assessed value is incorrect, you can appeal to the Marshall County Commission sitting as the Board of Equalization and Review. Follow these steps:

• File a Complaint: Submit a written appeal to the County Assessor within 10 days of receiving your assessment notice or by February 20th for annual assessments.
• Provide Evidence: Include supporting documentation, such as recent appraisals or comparable property values.
• Hearing: The Board will review your case and notify you of their decision. If unsatisfied, you may appeal further to the West Virginia State Tax Commissioner.

Act promptly, as deadlines are strictly enforced. For assistance, contact the Marshall County Assessor's Office.