IMPORTANT NOTICE TO ALL BUSINESS OWNERS
The Berkeley County Assessor's Office hereby gives notice to all businesses located within
Berkeley County, including the Town of Hedgesville and the City of Martinsburg, that all business
reports (Sole Proprietorship as well as Corporations) are due by September 1st.
Any business who did not receive a form should contact the Assessor's Office immediately.
Failure to file a report, by the deadline, will result in a substantial penalty and no appeal of
an estimated report filed by the Assessor.
If you have questions, please call the Assessor's Office at: 304-267-5058
IMPORTANT NOTICE TO FARMLAND OWNERS
West Virginia legislative regulations require the Farm Use Applications and Statistics Reports to be filed annually, by the landowner, with the local Assessor's Office between July 1st and September 1st. Forms have been mailed out to all known farmland owners in Berkeley County.
Inquiry regarding the filing of this application should be made with the Berkeley County Assessor's Office at: 304-267-5060.
For Individual Personal Property 2023 Tax Year
Individual Personal Property taxes run from January 1st to December 31st, but are based on property
owned on July 1st of the previous tax year.
If you filed a return with our office in the summer of 2022, this information is used to compute your 2023 tax year liability. A copy of all information reported in the summer of 2022 will be the basis for your 2023 tax bill. Please review all information carefully to determine if the information is correct. IF NOTHING HAS CHANGED, sign and date the form and mail it to our office as soon as possible BEFORE October 1, 2022. IF CHANGES NEED TO BE MADE, mark out the incorrect information as needed. List any new vehicles and their Vehicle Identification Number (VIN) (See detailed instructions). Please note it is the registered owner of the vehicle that is responsible for the personal property taxes for that vehicle.
A return envelope and dog card are included for your convenience. Please make sure the form is signed and dated before mailing it back to the office. Forms postmarked after October 1, 2022 will NOT be accepted. If you did not file your 2023 Individual Personal Property form by October 1, 2022, you will need to come to our office anytime after July 15, 2023 to have a tax bill made for the 2023 tax year. A penalty of $25-$100 (plus interest) will be charged to your bill.
IF YOU DID NOT FILE WITH US LAST YEAR OR ARE FILING FOR THE FIRST TIME, you may have received a packet containing the original forms. These forms will need to be completed and returned to us before October 1st, 2022. Copies of these forms will be available July 1st thru October 1st on this web site or in the lobby of most post offices. PLEASE NOTE: IF YOU WERE RESIDING IN BERKELEY COUNTY ON JULY 1, 2022 AND OWNED VEHICLES, BOATS, TRAILERS, ETC... A REPORT MUST BE MADE TO THE ASSESSOR ON OR BEFORE OCTOBER 1, 2022 FOR THE 2023 TAX YEAR. You will not receive the 2023 Tax Statement for payment until after July 15, 2022.
If the vehicle is leased, please check with the leasing company to verify who shall report the vehicle for personal property taxes on that vehicle. This will prevent double assessment.
If you are active military with home domicile in West Virginia AND you are active duty stationed outside West Virginia, you may qualify for exemption of 1 (one) vehicle. Please submit a copy of your military orders with your assessment form.
** ALL 2023 TAX BILLS WILL BE MAILED BY THE SHERIFF'S TAX OFFICE ON APPROXIMATELY JULY 15, 2022 IF AN ASSESSMENT FORM WAS FILED FOR THE 2023 TAX YEAR.
IMPORTANT DATES TO REMEMBER
1. New 2022-2023 dog license available July 1st.
2. Homestead applications are accepted between July 1st and December 1st. (in office only)
3. Farm applications are accepted between July 1st and September 1st. (by mail or in office)
4. Tax statements are mailed by the Sheriff's Tax Office approximately July 15th.
5. All individual personal property returns are due by October 1st to avoid penalty.
6. All commercial personal property returns are due by September 1st to avoid penalty.
PLEASE REMEMBER TO FILE YOUR INDIVIDUAL ASSESSMENT FORM BY OCTOBER 1st TO AVOID STANDING IN LONG LINES AND RECEIVING A $25 - $100 PENALTY.
ALSO REMEMBER: If your PRIMARY residence is in Berkeley County, you MUST have a valid WV vehicle registration AND a valid WV driver's license.
**** COPIES OF HOMESTEAD EXEMPTION FORMS, RESIDENTIAL AND COMMERCIAL PERSONAL PROPERTY FORMS AND OTHER INFORMATION ARE AVAILABLE FOR DOWNLOAD IN THE "FORMS / DEADLINES" SECTION ON THE HOME PAGE OF THIS WEBSITE ****
2023 ASSESSMENT INFORMATION AVAILABILITY
Berkeley County Assessor's Office
Larry A. Hess, Assessor
400 West Stephen Street, Suite 208
Martinsburg, WV 25401-3838
Telephone: 304-264-1904 Fax: 304-262-8484
The 2022 Real Estate Appraisal/Assessment information will be available for informal public review
beginning January 09, 2023. My office staff
will be available for questions and any informal review a property owner may desire. Our address
and telephone number appear above.
If the assessed value of any real estate has increased ten percent (10%) or more, a Notice of Increase of Assessment will be mailed approximately on January 2, 2023.
If you are a property owner and disagree with your real property appraisal, please contact the Assessor at 304-267-5051. If you and the appraiser cannot come to an agreement on the value, then you have the right to request an appointment with the County Council acting as the Board of Equalization and Review. This process will begin on January 31, 2023 and continue thru February 16, 2023. The Board will hear a case on behalf of the taxpayer and rule to either agree with the Assessor's appraisal or change the appraisal. Property owners should be well prepared with documentation of comparable sales and/or other information that supports their position. Please remember that property tax books are open for your inspection in mid-January and any changes in assessments must be made on or before February 16, 2023.
In accordance with SB401, any property owner that submits an Appeal / Petition For Review of Property Appraisal within eight (8) days upon receipt of the Notice of Increase of Assessment is entitled to an early appeal with the Assessor.
If after the Assessor's review, a property owner disagrees or believes their value(s) is not correct, the following procedure is available:
In accordance with West Virginia Code 11-3-24, the County Council shall, annually, meet for the purpose of reviewing and equalizing assessments made by the Assessor.
NO QUESTIONS OF TAX CLASS CHANGES OR LATE FILING OF FARM - ONLY QUESTIONS OF ASSESSED VALUE.
The Berkeley County Council will meet as a Board of Review and Equalization in Suite 205 of the County Council Chambers, 400 West Stephen Street, Martinsburg, WV as follows:
Tuesday, January 31, 2023 2:00PM - 4:00PM
Thursday, February 02, 2023 2:00PM - 4:00PM
Tuesday, February 07, 2023 2:00PM - 4:00PM
Thursday, February 09, 2023 2:00PM - 4:00PM
Tuesday, February 14, 2023 2:00PM - 4:00PM
Thursday, February 16, 2023 2:00PM - 4:00PM
Tuesday, February 21, 2023 (OPT) 2:00PM - 4:00PM
Thursday, February 23, 2023 (OPT) 2:00PM - 4:00PM
February 16, 2023 is the LAST date to submit an Appeal / Petition For Review of Property Appraisal.
Appeal / Petition For Review of Property Appraisal forms may be obtained at the addresses below or on-line at: www.berkeleywv.org OR Download Appeal / Petition for Review of Property Appraisal Form HERE
Berkeley County Council
Berkeley County Assessor
IF ANY PERSON FAILS TO APPLY FOR RELIEF ON THE ABOVE SCHEDULED DAYS, HE OR SHE SHALL HAVE WAIVED THEIR RIGHT TO ASK FOR CORRECTION IN THEIR ASSESSMENT LIST FOR THE CURRENT YEAR AND SHALL NOT, THEREAFTER, BE PERMITTED TO QUESTION THE CORRECTNESS OF THEIR LIST AS FINALLY FIXED BY THE COUNTY COUNCIL, EXCEPT ON APPEAL TO THE CIRCUIT COURT.
For Further Information, Click Here to visit the Berkeley County Council Webpage.