Rate Breakdown

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

How Property Tax Works in Upshur County

Property taxes in Upshur County are based on the assessed value of your property and the current millage rates. Here’s how the process works:

• Assessment: The Upshur 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 $1,000 of assessed value. For example, a 20-mill rate means $20 in tax per $1,000 of assessed value.
• Calculation: Multiply your assessed value by the total millage rate to estimate your annual tax bill.

Tax rates may vary slightly depending on your specific location within the county.

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.
• Senior Citizen Exemption: Residents 65+ with household income below a certain threshold may qualify for additional reductions.
• Veteran Exemption: Honorably discharged veterans with a service-connected disability may be eligible for partial or full exemptions.
• Disability Exemption: Permanently disabled individuals may qualify for exemptions similar to the Homestead Exemption.

Applications for exemptions must be filed with the Upshur County Assessor’s Office by the deadline, typically December 1.

Payment Schedule & Deadlines

Upshur County property taxes are due annually, with specific deadlines and payment options:

• Due Date: Taxes are typically due by October 1, with a grace period until November 1.
• Installment Plan: Eligible taxpayers may pay in two installments—half by October 1 and the remainder by April 1 of the following year.
• Late Payments: Delinquent taxes accrue interest at 1% per month, and unpaid taxes may result in a lien or eventual tax sale.

Payments can be made online, by mail, or in person at the Upshur County Sheriff’s Office.

Appealing Your Assessment

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

• Step 1: File a formal appeal with the Upshur County Assessor’s Office within 30 days of receiving your assessment notice.
• Step 2: Present evidence, such as recent comparable sales or an independent appraisal, to support your claim.
• Step 3: The County Commission will review your appeal and issue a decision. If unsatisfied, you may appeal further to the West Virginia State Tax Commissioner.

Deadlines are strict, so act promptly if you wish to dispute your assessment.