From the Wetzel County Assessor’s Office
Scott Lemley, Assessor
The Tax Year 2021 Values are ready for inspection.
Property Values and Property Taxes
West Virginia Law requires each county Assessor to
value all property at its fair market value as of
July 1 of each year for the upcoming tax year. The fair
market value is the value the property would bring if
offered for sale on the open market and negotiated
between a willing buyer and a willing seller. The fair
market value of a property is the same for taxing
purposes as it would be for obtaining an appraisal to
determine the fair market value of your home. Once the
Assessor has determined the fair market value using the
rules and guidelines provided by the State of West
Virginia, the Assessor then reports 60% of that as the
“assessed value” to the levying bodies for them to set
the tax rates.
What If I Disagree With the Assessor’s Value Of My Property?
West Virginia Law provides for an appeal to the County
Commission sitting as a Board of Equalization and
Review for anyone who feels that the Assessor has
incorrectly valued their property. The Board of
Equalization and Review must begin on or before
February 1, cannot recess for more than three business
days and must adjourn on or before February 28, but no
sooner than February 15. The Board can hear appeals
of the upcoming year’s values only. Starting in 2010,
the State Law also provides for an appeal to the County
Commission sitting as a Board of Assessment Appeals
in October. The Wetzel County Clerk must receive your
application by February 20 for your appeal to be heard
in October. This is for anyone who needs additional
time to prepare for an appeal. You can appear before
one or the other, but not both. If you appear in February
and do not like the result, you cannot then ask to be
heard during the month of October.
How Do I Appeal?
The law provides for an informal appeal to the Assessor
first. You may call the Wetzel County Assessor’s Office
to verify the value of your real property by calling
304-455-8216. If you choose, you must notify the
Assessor within eight (8) business days after receiving
your notice that you would like a review of your property
values. You may call the Wetzel County Assessor’s
Office at 304-455-8216. Even if you do not receive a
notice of increase from the Wetzel County Assessor’s
Office, the property owner or taxpayer may appeal the
value on his/her property. It is important for you to co
tact the Wetzel County Assessor’s Office to obtain the
assessed value of your property or parcel. If you and
the Assessor come to an agreement, then you do not
need to go before the County Commission sitting as a
Board of Equalization and Review or Board of
Assessment Appeals. If you and the Assessor’s Office
cannot come to an agreement then you can appeal to
the County Commission to be heard either in February
or October. The County Commission will give you a
date and time for you to appear and present your
evidence. If you choose to be heard by the Board of
Assessment and Appeals in October, you must notify
the County Commission in writing no later than February
20. You must agree to pay the taxes as they come due
and to take any adjustment in the form of a credit in the
next tax year(s).
What Do I Have To Bring To An Appeal?
By law, the Assessor’s value is presumed to be correct
and the taxpayer has the burden of proving, by clear
and convincing evidence, that the Assessor’s value is
wrong. Competent evidence is an appraisal done by a
licensed appraiser. You can also bring in an appraiser
or any other professional to testify on your behalf. The
Wetzel County Commission’s decision is binding on
both the taxpayer and the Assessor. The County
Commission’s decision can be appealed within 30 days
to the Circuit Court in your county.
When and Where Do I File?
In Wetzel County, after meeting with the Assessor’s
Office, you can appeal to the County Commission either
as a Board of Equalization and Review or as a Board of
Assessment Appeals by calling the Wetzel County
Clerk’s Office at 304-455-8224.
If you fail to request an appeal either to the Board of
Equalization and Review or the Board of
Assessment and Appeals before February 20, then
you waive your right to ask for a correction of your
assessment in the current year.
Wetzel County Assessor
WC 12/30 1/06 1/13 1/20 1/27 2/03 2/10 2/17 14703