Rate Breakdown

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

How Property Tax Works in Summers County

In Summers County, property taxes are calculated based on the assessed value of your property and the current millage rates. Here’s how the process works:

• Assessment: The Summers County Assessor’s Office determines the market value of your property, which is then assessed at 60% of that value for tax purposes.
• Millage Rates: Tax rates are set by local taxing authorities (county, school district, etc.) and applied per $100 of assessed value. For example, if the combined millage rate is 20 mills, you’ll pay $20 in tax for every $1,000 of assessed value.
• Calculation: Multiply your assessed value by the millage rate to estimate your annual tax bill. For a home assessed at $100,000, the tax would be $100,000 × 0.02 (20 mills) = $2,000.

Available Exemptions

West Virginia offers several property tax exemptions to eligible residents:

• Homestead Exemption: Reduces the taxable value of a primary residence by $20,000 for homeowners aged 65 or older or permanently disabled.
• Senior Citizen Exemption: Additional relief for low-income seniors, potentially freezing tax rates or offering further reductions.
• Veteran Exemption: Disabled veterans may qualify for exemptions based on disability rating; surviving spouses of veterans killed in action may also be eligible.
• Disability Exemption: Permanently disabled residents can apply for exemptions similar to the Homestead Exemption.

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

Payment Schedule & Deadlines

Property taxes in Summers County are typically due in two installments:

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

Late payments incur penalties:

• 1% interest per month after the deadline.
• Additional fees or liens may apply for prolonged non-payment.

Taxpayers can pay online, by mail, or in person at the Summers County Sheriff’s Office, which handles collections.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can appeal:

• Step 1: File a written appeal with the Summers County Assessor’s Office within 30 days of receiving your assessment notice.
• Step 2: Present evidence (e.g., recent appraisals, comparable sales) to support your claim during a hearing with the County Commission.
• Step 3: If unsatisfied, you may appeal further to the West Virginia State Tax Commissioner or circuit court.

Deadlines are strict, so act promptly. Consult the Assessor’s Office for forms and detailed procedures.