Rate Breakdown

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

How Property Tax Works in Morgan County

In Morgan County, West Virginia, property taxes are based on the assessed value of real estate and personal property. The County Assessor determines this value through periodic assessments, which reflect 60% of the property's fair market value. Tax rates are then applied using millage rates—a mill equals $1 per $1,000 of assessed value. These rates are 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 trends.
• Millage Rates: Rates vary by district but typically include county, school, and municipal levies. For example, the 2023 total mill rate for a property in Berkeley Springs was approximately 19.25 mills.

Available Exemptions

West Virginia offers several property tax exemptions to qualifying residents:

• 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 receive exemptions based on disability rating (e.g., 100% disability = full exemption).
• Disability Exemption: Permanently disabled individuals may apply for a homestead exemption with proof of disability status.

Applications for exemptions must be filed with the Morgan County Assessor’s Office by December 1.

Payment Schedule & Deadlines

Morgan County property taxes are billed annually, with payments due in two installments:

• First Half: Due by September 1.
• Second Half: Due by March 1 of the following year.

Late payments incur penalties: 1% per month after the deadline, with a maximum penalty of 10%. Delinquent taxes may result in a lien or auction. Payment options include mail, in-person at the County Sheriff’s Office, or online via the county’s payment portal.

Appealing Your Assessment

If you believe your property is overassessed, you can appeal to the Morgan County Assessor’s Office. Follow these steps:

• File a Complaint: Submit a written appeal within 30 days of receiving your assessment notice (typically mailed by February 1).
• Provide Evidence: Include comparable sales, appraisal reports, or photos demonstrating discrepancies.
• Hearing: The County Commission will review your case and issue a decision. If unsatisfied, you may appeal to the West Virginia State Tax Commissioner.

For assistance, contact the Morgan County Assessor’s Office at (304) 258-8540 or visit their website for forms and deadlines.