Frequently Asked Questions

1)When is property assessed?
All properties are assessed on July 1st.

2)How are the taxes determined?
Market Value X 60% (.60) = Assessed Value
Assessed Value X Levy Rate = Taxes

3)What are the different tax classes?
Class 2 - Owner occupied property including mobile homes.
Class 3 - Everything that is not class 2, outside a municipality.
Class 4 - Everything that is not class 2, within a municipality.

Tax Class 2 (owner occupied or farmed property) levy rate is exactly ½ of the rate for class 3 or 4 (non-owner occupied property). Please check your tax bill to make sure you are being placed in the correct tax class. The millage rate (or levy rate) applied to these tax classes are applied to the assessed value to calculate the tax amount for your property (see the Tax Estimator from the Online Services Page). Also note that the value changes if Farm Use Valuation or Managed Timberland is applied. See Farm Use Status and Managed Timberland Program explained below. Also see Farm Use Valuation form on Online Services Page.

4) How/where do I pay my taxes?
The Preston County Sheriff's Tax Office is responsible for the collection of taxes. Tax bills are mailed annually in July. The Tax Office maintains a website with online tax inquiry at http://129.71.117.27/taxweb.

5) What is Homestead exemption?
Homestead exemption is the exemption of $20,000 from the assessed value of the homestead property. Anyone who is 65 years of age or older or who is certified as being totally and permanently disabled should receive this exemption. Persons applying for the homestead exemption must make application for the exemption, between July 1 and December 1, in the Office of the Assessor. If you are 64 years of age or older on or before the July 1st assessment date, you should apply for the homestead exemption in order for you to receive the exemption on the next years taxes

6) How are vehicles valued?
The WV Tax Department is required to value vehicles by using a nationally recognized organization which establishes values of used vehicles.

The State Tax Department has contracted with the National Automobile Dealers Association (NADA) and uses the "loan" value which is the lowest value to assess your vehicle. NADA produces a data file for the WV tax department which matches all vehicle values with the Vehicle Identification Number (VIN).

The Preston County Assessor's Office enters the VIN in the State computer system for each vehicle. The computer reads the VIN and then assigns the "loan" value to that specific vehicle. Since WV taxes 60% of the market value, the loan value is then multiplied by 60% (.60).

7) How do I apply for WV Farm Use Status?
Farm Use Application approval means that the appraised value used for taxation will be less than market value. The Farm Census/Farm Use Valuation Application must be filed by September 1. See Farm Census/Farm Use Valuation Form on the Online Services page.

8) How do I apply for the WV Managed Timberland Program?

Managed Timberland approval means that the appraised value used for taxation will be less than market value. The forms must be filed with the WV Division of Forestry.
  1. The Contract for Managed Timberland Property Valuation is due to the WV Division of Forestry by July 1.
  2. The Application for Certification as Managed Timberland is due to the WV Division of Forestry by September 1.

9) What are some important dates/deadlines for this office?
  • July 1 - Taxes are assessed to owner of record on July 1 for real and personal property.
    Contract for Managed Timberland Property Valuation must be filed to WV Division of Forestry.
  • July 15 - Sheriff required to mail tax tickets.
  • September 1 - WV Farm Census/Farm Use Valuation Application due in Assessor's Office.
    First half taxes due to Sheriff's Tax Office receive 2 1/2% discount.
    Business Personal Property returns due.
    Managed Timberland Applications due to WV Division of Forestry.
  • October 1 - Personal Property returns due.
  • December 1 - Homestead Exemption applications due.
  • January 31 - Appeals to Assessor on value must be completed.
  • February - Board of Equalization and Review meets to hear appeals of value. Appointments are required.
  • March 1 - Second half taxes are due to Sheriff's Tax Office receive 2 1/2% discount.




Connie R. Ervin, Preston County Assessor

106 W. Main St, Suite 101 | Kingwood, WV 26537

Phone: (304) 329-1220 | Fax: (304) 329-1643 | E-mail: cervin@prestoncountywv.gov