West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Appendix A - Calendar for Assessment and Collection of Property Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Tangible personal property assessed by the county
				  assessor is assessed annually, as of the first day of July, for ad valorem
				  property taxes assessed for the next property tax year, which is the next
				  ensuing calendar year after the July 1st assessment
				  day. The county sheriff mails personal property tax tickets or statements to
				  property owners beginning July 15th of the property
				  tax year for which the taxes are levied. These taxes are payable in two
				  installments. The first half installment payment is due September
				  1st of the property tax year and becomes delinquent
				  if not paid before October 1st of the property tax
				  year. The second installment payment is due March
				  1st of the next calendar year and becomes delinquent
				  if not paid before April 1st of that calendar year.
				  A discount is allowed when property taxes are paid before the date they become
				  due.
1.2. Operating real and personal property of public service
				  businesses is assessed annually by the Board of Public Works for the next
				  property tax year.
1.3. Illustration of property tax cycle for property assessed
				  by the county assessor or Board of Public Works.
May 1, 2005 On or before May 1st
				  each year, public service businesses must file property tax returns with the
				  Board of Public Works, covering their operations during preceding calendar
				  year.
July 1, 2005 Property assessed as of this day for 2006
				  property taxes.
August 1, 2005 On or before August
				  1st, owners of producing and reserve oil and natural
				  gas properties file reports with Tax Commissioner.
September 1, 2005 On or before September
				  1st, owners of actively mined coal property and
				  owners of actively mined other minerals file reports with Tax
				  Commissioner.
September 15, 2005 On or before September
				  15th, owners of reserve coal properties and owners
				  of reserve mined minerals file reports with Tax Commissioner.
September 15, 2005 On or before September
				  15th, owners of other natural resource properties
				  file reports with Tax Commissioner.
September 15, 2005 On or before September
				  15th each calendar year, the Tax Commissioner must
				  furnish to the Board of Public Works tentative assessed values of the operating
				  property of each public service business.
October 1, 2005 After the July 1st
				  assessment day and before October 1st each year,
				  every incorporated business must file with the county assessor the report
				  required by W. Va. Code '
				  11-3-12.
				  This report includes a listing of real and personal property owned by the
				  incorporated business. Public service businesses report only their nonoperating
				  property.
Before October 1st each year,
				  individuals who receive a property tax report form from the county assessor
				  must complete the form and return it to the assessor.
On or before October 1st, owners
				  of industrial real and personal property must file reports with the Tax
				  Commissioner,
Board of Public Works begins meeting on or before October
				  1st to fix the assessed value of the real and
				  personal operating property of each public service business.
November 1, 2005 After the July
				  1st assessment day and before November
				  1st each year, sole proprietors and unincorporated
				  businesses must file with the county assessor the report required by W. Va.
				  Code §
									11-3-15.
				  This report includes a listing of real and personal property owned by the
				  unincorporated business, or by the sole proprietor and used in his or her
				  business.
Unincorporated businesses and sole proprietors engaged in the
				  business of agriculture are not required to file the §
									11-3-15
				  report. Corporations engaged in the business of agriculture are required to
				  file the report required by §
									11-3-12,
				  which is due October 1st.
December 31, 2005 Lien for 2006 property taxes attaches to
				  operating property of public service business.
January 31, 2006 County assessor completes land and personal
				  property tax books and delivers them to the county commission, which begins
				  meeting as a board of equalization and review on February 1, 2006.
February 28, 2006 Boards of equalization and review must
				  complete their work and adjourn sine die.
April 18, 2006 County commissions, county boards of education
				  and municipal governing bodies meet on the third Tuesday in April to set
				  property tax levy rates for the current property tax year. The levy rates are
				  then certified to the county assessor and to the State Auditor.
As soon as possible after the assessment of public service
				  business property is completed, the State Auditor mails to each operator of a
				  public service business a statement of all taxes and levies assessed.
June 7, 2006 After the levy rates are certified to the county
				  assessor, the assessor applies the appropriate levy rates to the assessed
				  values of property entered in the land and personal property books for current
				  property tax year. The completed land and personal property books must be
				  delivered to the county sheriff by June 7th.
July 15, 2006 County sheriff begins collecting 2006 property
				  taxes by mailing property tax tickets or statements to owners of property
				  listed in the land and personal property books for the current property tax
				  year.
September 1, 2006 A discount is allowed if first half 2006
				  property taxes, or taxes for the full year, are paid before September 1st to
				  the county sheriff, or to the State Auditor in the case of property assessed by
				  the Board of Public Works.
First half installment payments of 2006 property taxes are
				  due September 1st.
For public service businesses, the first half installment
				  payment of 2006 property taxes are delinquent if not paid by September 1,
				  2006.
October 1, 2006 First half installment payments of 2006
				  property taxes not paid by the end of September become delinquent on October
				  1st.
For public service businesses, first half 2006 property taxes
				  are delinquent if not paid by September 1st.
March 1, 2007 Second half installment payments of 2006
				  property taxes are due March 1st.
March 1, 2007 A discount is allowed if second half 2006
				  property taxes are paid before March 1st to the
				  county sheriff, or to the State Auditor in the case of property assessed by
				  Board of Public Works.
Second half installment payments of 2006 property taxes are
				  due March 1st.
For public service businesses, the second half installment
				  payment of 2006 property taxes are delinquent if not paid by March 1,
				  2007.
April 1, 2007 Second half installment payments of 2006
				  property taxes not paid by the end of March become delinquent on April
				  1st.
For public service businesses, second half 2006 property
				  taxes are delinquent is not paid by March
				  1st.
April 2007 Sheriff prepares and publishes a notice stating in
				  effect that unpaid property taxes assessed for the 2006 property tax year
				  (calendar year) have become delinquent and that unless paid by April 30, 2007,
				  will be included for publication as provided in W. Va. Code §
									11A-2-10a.
May 1, 2007 On or before May 1st,
				  the sheriff prepares a list of delinquent property taxes, on both real and
				  personal property, for the preceding property tax year (calendar year), as
				  provided in W. Va. Code §
									11A-2-11.
This list must be posted on the front door of the courthouse
				  and published as a Class 1-O legal advertisement at least two weeks before the
				  meeting of the county commission at which the list is presented for
				  examination. W. Va. Code § 11-2A-13.
June 15, 2007 On or before June 15th, the sheriff must
				  present the list of delinquent property taxes to the county commission for
				  examination. After review by the county commission, the sheriff may begin using
				  remedies provided in the West Virginia Code to collect delinquent personal
				  property taxes from those who owe the tax. W. Va. Code § 11-2A-14.
July 1, 2007 On or before July
				  1st, the list of delinquent real property taxes must
				  be certified to the State Auditor as provided in W. Va. Code §
									11A-2-15.