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
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.
