Assessor

The Assessor of each county in West Virginia is elected by county voters to oversee the assessment of all taxable property within each county in accordance with Article X, Section I of the West Virginia Constitution. After county assessors determine values, levy and excess levy rates set by levying bodies, which include the Berkeley County Board of Education, Berkeley County Commission, City of Martinsburg and Town of Hedgesville, determine tax revenue. Assessors are elected to serve a four-year term.

Duties and Responsibilities include:

• List all properties exempt from taxation, such as that owned by federal, state, county or local governments; property used for public or charitable purpose, property used for schools and hospitals and property used for worship.
• Collect dog taxes.
• Determine eligibility of property owners for the Homestead and Disability Exemptions.
• Maintain tax maps and property records and make them available for public use.
• Collect farm statistics annually and report to the Commissioner of Agriculture.
• Collect farm-use decal permit fees.
• Collect mobile home permit fees.
• Annually complete a sales ratio analysis.
• Present list of real property transfers of the prior assessment year to the tax commissioner.
• Supply list of new construction and improvements exceeding $1,000 of the previous assessment year to the tax commissioner.
• Supply a list of new businesses and businesses that have discontinued operations during the previous assessment year to the tax commissioner.
• Assist the tax commissioner by providing information with respect to the taxation, classification, and valuation of non-utility and public utility property so that all property shall be more equally and uniformly assessed throughout the state.
• Annually assist the tax commissioner in determining the current use of such real property in his/her county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property.
• Prepare cost studies and update land values on an annual basis.

New Resident Information

Welcome to Berkeley County! As a new resident and valued taxpayer, our office is thrilled to have you as a part of our vibrant community. As you settle in, there may be more specific information and paperwork relevant to your status as a taxpayer. Whether you have questions about assessments, exemption, or anything else, we're here to guide you and ensure you have all the information needed for a smooth transition into your new home.

Dates & Deadlines

• July 1: Taxes are assessed to owner of record on July 1 for real and personal property.
• September 1:
  • Application for Managed Timberland due, first half taxes due for 2½ percent discount, new Farm decals must be on vehicles.
  • Business Personal Property returns due.
  • WV Farm Use Application due in Assessor's Office.
  • Personal Property Assessment Returns due in Assessor's Office.
  • Dog tags must be purchased from Assessor.
  • Mobile Home Court owners' lists due in Assessor's Office.

  Personal Property

  W.Va. Code 11-3-2 requires all residents to file a report of their real and personal property each year. You may either file online or through the forms sent to you through the mail.

  If you file online there is no need to mail in the paper form. Please complete your filing by October 1 of each year of what you owned as of July 1 the current year. For general inquiries please call us at 304-264-1904.